Section 1179E Production qualifying consecutively as film and television programmeF1

The same production may be a qualifying film in one accounting period and a qualifying television programme in a subsequent accounting period, or vice versa.

Such a change does not interrupt the application of this Part in relation to the film or programme.

Section 1179DC(2) does not apply to a failure to meet the theatrical release condition in an accounting period if, in that period, the film was a qualifying television programme.

Section 1179DH(2) does not apply to a failure to meet the broadcast condition in an accounting period if, in that period, the television programme was a qualifying film.

A certificate under Schedule 1 to the Films Act 1985 has effect for the purposes of this Part as it may apply to the certified film as a television programme.

A certificate under section 1179DM has effect for the purposes of this Part as it may apply to the certified television programme as a film.