[1179DF Categories of qualifying programme]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1179DF  Categories of qualifying programme]

[(1)     The eligible categories of television programme are—

(a)     dramas,

(b)     documentaries,

(c)     animations, and

(d)     children's programmes.

(2)     A television programme is a drama if—

(a)     it consists wholly or mainly

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