# Corporation Tax Act 2009, Section 1216AB: “Relevant programme”

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

(1) This section applies for the purposes of this Part.
(2) A television programme is a “relevant programme” if—
(a) conditions A and B are met, and
(b) in the case of a television programme that is neither animation nor a children's programme, conditions C and D are met.
(3) Condition A is that the programme is—
(a) a drama,
(b) a documentary, ...
(c) animation, or
(d) a children's programme.
For further provision about these terms, see section 1216AC.
(4) Condition B is that the programme is not an excluded programme (see section 1216AD).
(5) Condition C is that the slot length in relation to the programme is greater than 30 minutes.
(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.
For the meaning of “core expenditure”, see section 1216AG.
(7) “Slot length”, in relation to a television programme, means the period of time which the programme is commissioned to fill.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1216AB (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1216AB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.