Commentary

D7.1241 Qualifying conditions—'British programme'

Corporate tax
Corporate tax | Commentary

D7.1241 Qualifying conditions—'British programme'

Corporate tax | Commentary

D7.1241 Qualifying conditions—'British programme'

In order to qualify for television tax relief, a programme must also be certified by the Secretary of State as a 'British programme'1.

The television production company may apply to the Secretary of State for either an interim certificate (granted before the programme is completed), or a final certificate (granted after the programme is completed)2.

The application must be accompanied by all relevant books, documents or information as required by the Secretary of State in order to determine the application3. In addition, the Secretary of State may require a statutory declaration from the applicant as to the truth

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