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Version status: Not yet in force | Document consolidation status: No known changes
Version date: 12 November 2024 - onwards

49. Tax credit for expenditure on unscripted production

(1) The Principal Act is amended by the insertion of the following section after section 487:

"487A.

(1) In this section -

'accessibility services' means services that facilitate the enjoyment of an eligible unscripted programme by persons with a disability (within the meaning of section 2(1) of the Disability Act 2005);

'broadcast' and 'broadcaster' have the same meanings, respectively, as they have in section 481;

'cost of on-screen services' means amounts, excluding travel and subsistence expenses, paid or incurred under -

(a) a contract of service,

(b) a contract for service, or

(c) any other contract,

in respect of the provision of on-screen services;

'creative role', in relation to the production of an interim or qualifying unscripted programme, means -

(a) the director,

(b) the production designer, or

(c) any other such similar creative role as may be specified in regulations made under subsection (19);

'date of completion', in relation to a qualifying unscripted programme, means: