Form-versus-content humour is a type of humour in which the way a statement is made contributes to making the statement humorous.
Usually this is by the means of having some contradiction between the medium and the message; for example, by presenting a message in a form that inherently defeats the ostensible purpose of the message, or in a form that is fundamentally incapable of carrying the important part of the message.
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“Humour is the describing the ludicrous as it is in itself; wit is the exposing it, by comparing or contrasting it with something else. Humour is, as it were, the growth of nature and accident; wit is the product of art and fancy.”
—William Hazlitt (1778–1830)