F1PART 15ATelevision production

CHAPTER 3Television tax relief

“Intended for broadcast”

Annotations:
Amendments (Textual)

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)

1216CAIntended for broadcast

(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.