The Cultural Test (Television Programmes) (Amendment) Regulations 2017
| Jurisdiction | UK Non-devolved |
| Citation | SI 2017/1138 |
2017 No. 1138
Corporation Tax
The Cultural Test (Television Programmes) (Amendment) Regulations 2017
Made 20th November 2017
Laid before the House of Commons 23th November 2017
Coming into force 15th December 2017
The Secretary of State, in exercise of the power conferred by section 1216CB(2) of the Corporation Tax Act 20091and with the approval of the Treasury, makes the following Regulations.
Citation and commencement
1. These Regulations may be cited as the Cultural Test (Television Programmes) (Amendment) Regulations 2017 and come into force on 15th December 2017.
Amendment to the Cultural Test (Television Programmes) Regulations 2013
2. For the table in Schedule 1 to the Cultural Test (Television Programmes) Regulations 20132, substitute the following—
“Country/International Organisation/Authority |
Date of Agreement |
Command Paper |
Australia |
12th June 1990 |
Cm 1758 |
Brazil |
28th September 2012 |
Cm 9075 |
Canada |
12th September 1975 |
Cmnd 6380 |
9th July 1985 |
Cmnd 9887 |
|
5th July 1991 |
Cm 1807 |
|
China |
6th December 2016 |
Cm 9508 |
Israel |
3rd November 2010 |
Cm 7994 |
New Zealand |
14th April 1993 |
Cm 2638 |
Palestinian Liberation Organisation for the benefit of the Palestinian Authority |
3rd November 2010 |
Cm 7995 |
South Africa |
24th May 2006 |
Cm 6866 |
28th October 2015 |
Cm 9158” |
Revocation of the Cultural Test (Television Programmes) (Amendment) (No. 2) Regulations 2015
3. The Cultural Test (Television Programmes) (Amendment) (No. 2) Regulations 20153are revoked.
Matt Hancock
Minister of State for Digital
Department for Digital, Culture, Media and Sport
16th November 2017
David Evennett
Heather Wheeler
Two Lords Commissioners of Her Majesty’s Treasury
20th November 2017
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Cultural Test (Television Programmes) Regulations 2013 (the “2013 Regulations”), which set out the conditions that must be satisfied before the Secretary of State can certify a television programme as a British programme under Part 15A of the Corporation Tax Act 2009 (c. 4)(the “2009 Act”). Certification as a British programme is a condition of eligibility for television tax relief under that Act.
Schedule 1 to the 2013 Regulations provides for qualifying co-produced television programmes...
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