Corporation Tax Act 2009

[F1“Intended for broadcast”U.K.

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)

1216CAIntended for broadcastU.K.

(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.]