# Corporation Tax Act 2009, Section 1216CA: Intended for broadcast

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

(1) The relevant programme must be intended for broadcast to the general public.
(2) Whether this condition is met is determined when television production activities begin, so that—
(a) where a relevant programme is originally intended for broadcast, this condition continues to be met even if that ceases to be the intention, and
(b) where a relevant programme is not originally intended for broadcast, this condition is not met even if that becomes the intention.

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