30 Reliefs for makers of children's television programmes
Finance Act 2015 (2015 c 11) | Legislation

30  Reliefs for makers of children's television programmes

(1)     Part 15A of CTA 2009 (television production reliefs) is amended as follows.

(2)     In section 1216AB(2) (programmes that are not animation can be relevant programmes only if conditions C and D are met in addition to conditions A and B) for “not animation” substitute “neither animation nor a children's programme”.

(3)     In section 1216AB(3) (condition A: types of programme that can be relevant programmes)—

(a)     omit the “or” after paragraph (b), and

(b)     after paragraph (c) insert “, or

(d)     a children's programme.”

(4)     In section 1216AC (types of programme: definitions) after subsection (2) insert—

“(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.”

(5)

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