[F11216ACTypes of programme eligible to be relevant programmesU.K.
(1)This section applies for the purposes of this Part.
(2)A programme is a “drama” if—
(a)it consists wholly or mainly of a depiction of events,
(b)the events are depicted (wholly or mainly) by one or more persons performing, and
(c)the whole or a major proportion of what is done by the person or persons performing, whether by way of speech, acting, singing or dancing, involves the playing of a role,
and for these purposes “drama” includes comedy.
[F2(2A)A programme is a children's programme if, when television production activities begin, it is reasonable to expect that the persons who will make up the programme's primary audience will be under the age of 15.]
(3)A drama or documentary that includes animation is to be treated as animation if the core expenditure on the completed animation constitutes at least 51% of the total core expenditure on the completed programme.]
Textual Amendments
F1Pt. 15A inserted (17.7.2003 for specified purposes, 19.7.2003 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)
F2S. 1216AC(2A) inserted (with effect in accordance with s. 30(7) of the amending Act) by Finance Act 2015 (c. 11), s. 30(4)