49. Tax credit for expenditure on unscripted production
(1) The Principal Act is amended by the insertion of the following section after section 487:
(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: