# Corporation Tax Act 2009, Section 1179DI: Slot length and hourly cost conditions

Extent: E+W+S+N.I.

(1) A television programme that consists of distinct episodes meets the slot length condition if the slot length of each episode is greater than 20 minutes.
(2) A television programme that does not consist of distinct episodes meets the slot length condition if the slot length of the programme is greater than 20 minutes.
(3) A television programme meets the hourly cost condition if the average core expenditure per hour of slot length in relation to the programme is at least £1 million.
(4) In this section, “slot length” means the period of time which the episode or (as the case may be) programme is commissioned to fill.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179DI (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179DI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.