-
What's new
- All What's new
-
European
- What's new - All
- <hr>
- What's new - last 24 hrs
- What's new - last 7 days
- What's new - last 30 days
- <hr>
- New EU Legislation
- European Commission
- European Banking Authority
- European Securities and Markets Authority
- European Insurance and Occupational Pensions Authority
- <hr>
- Consultations and similar
- Commentaries
- <hr>
- Downloads and Exports
- Latest news by Topics
-
International
- What's new - All
- <hr>
- What's new - last 24 hrs
- What's new - last 7 days
- What's new - last 30 days
- <hr>
- Bank for International Settlements
- Basel Committee on Banking Supervision
- Egmont Group
- International Association of Insurance Supervisors
- International Monetary Fund
- <hr>
- Consultations and similar
- Commentaries
- <hr>
- Downloads and Exports
- Latest news by Topics
- Downloads and Exports
- Legislation
- Organisations
-
Commentaries
- Consultations
- Sanctioned regimes
- IFRSs
- Regulatory calendar
- Quicklinks
-
More
Page Overview
Document Overview
AI Disclaimer
Please note that AI-generated content should not be considered legal advice. Users are encouraged to consult with qualified professionals or legal advisors where specific legal guidance is required.
We are committed to transparency and responsible use of AI in a way that supports, but never replaces, human expertise.
If you have any questions or concerns about the use of AI on our platform, please feel free to contact us.
487A. Tax credit for expenditure on unscripted production
(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 -
(b) the production designer, or
(c) any other such similar creative role as may be specified in regulations made under subsection (19);