Commentary

D7.1240 Qualifying conditions—programmes 'intended for broadcast'

Corporate tax
Corporate tax | Commentary

D7.1240 Qualifying conditions—programmes 'intended for broadcast'

Corporate tax | Commentary

D7.1240 Qualifying conditions—programmes 'intended for broadcast'

For a programme to be 'intended for broadcast', it must be intended for broadcast to the general public1.

The question of whether this condition is met is determined when the television production activities begin. Where a programme starts out being intended for broadcast even if subsequently the intention changes, the condition is met. However, where the original intention is not to broadcast the programme to the general public the condition will not be met2.

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