{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216AB",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1216AB.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1216AB",
  "kind": "section",
  "number": "1216AB",
  "heading": "“Relevant programme”",
  "text": "(1) This section applies for the purposes of this Part.\n(2) A television programme is a “relevant programme” if—\n(a) conditions A and B are met, and\n(b) in the case of a television programme that is neither animation nor a children's programme, conditions C and D are met.\n(3) Condition A is that the programme is—\n(a) a drama,\n(b) a documentary, ...\n(c) animation, or\n(d) a children's programme.\nFor further provision about these terms, see section 1216AC.\n(4) Condition B is that the programme is not an excluded programme (see section 1216AD).\n(5) Condition C is that the slot length in relation to the programme is greater than 30 minutes.\n(6) Condition D is that the average core expenditure per hour of slot length in relation to the programme is not less than £1 million.\nFor the meaning of “core expenditure”, see section 1216AG.\n(7) “Slot length”, in relation to a television programme, means the period of time which the programme is commissioned to fill.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 15A inserted (17.7.2013 for specified purposes, 19.7.2013 in so far as not already in force, and with effect in accordance with Sch. 16 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1216AB(2) substituted (with effect in accordance with s. 30(7) of the amending Act) by Finance Act 2015 (c. 11), s. 30(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 1216AB(3) omitted (with effect in accordance with s. 30(7) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 30(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 1216AB(3)(d) and word inserted (with effect in accordance with s. 30(7) of the amending Act) by Finance Act 2015 (c. 11), s. 30(3)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1216AB",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}