The Cultural Test (Television Programmes) (Amendment) Regulations 2015
| Jurisdiction | UK Non-devolved |
| Citation | SI 2015/1449 |
2015No. 1449
CORPORATION TAX
The Cultural Test (Television Programmes) (Amendment) Regulations 2015
29thJune2015
1stJuly2015
23rdJuly2015
The Secretary of State, in exercise of the powers conferred by sections 1216CB(2) and 1216CC(7) of the Corporation Tax Act 2009( 1), makes the following Regulations.
Regulations 2, 4, 5 and 7 are made with the approval of the Treasury in accordance with section 1216CB(2) of that Act.
Citation and commencement
1. These Regulations may be cited as the Cultural Test (Television Programmes) (Amendment) Regulations 2015 and come into force on 23rd July 2015.
Application
2.-(1) These Regulations have effect in relation to any television programme( 2) other than an excepted programme.
(2) A television programme is an excepted programme if-
(a) an application for certification of the programme was made before the commencement day, or
(b) the television production company( 3) has made an election in relation to the programme under paragraph (3).
(3) A television production company may make an election under this regulation in relation to a television programme if-
(a) the first day of principal photography (in relation to dramas( 4)) or shooting (in relation to documentaries or animations) was before the commencement day, and
(b) no application for certification of the programme was made before the commencement day.
(4) In this regulation-
"application for certification" means an application for an interim or final certificate under section 1216CC of the Corporation Tax Act 2009, and
"commencement day" means 23rd July 2015.
Interpretation
3. In these Regulations "the 2013 Regulations" means the Cultural Test (Television Programmes) Regulations 2013( 5).
Amendments to Part 1 of the 2013 Regulations
4.-(1) Part 1 of the 2013 Regulations is amended as follows.
(2) In regulation 2 (interpretation)-
(a) in paragraph (1)-
(i) in the definition of "participant", after "in a documentary" insert "or a children's programme";
(ii) in the definition of "programme", for "or an animation" substitute ", an animation or a children's programme";
(b) in sub-paragraph (2)(c), after "lead modelling supervisor" insert-
"and;
(d) in relation to a children's programme, lead cinematographer, lead production designer, lead costume designer, lead editor, lead sound designer, lead visual effects supervisor, lead hair and makeup supervisor and lead researcher".
Amendments to Part 2 of the 2013 Regulations
5.-(1) Part 2 of the 2013 Regulations is amended as follows.
(2) In regulation 3 (Cultural test: dramas and documentaries)-
(a) in sub-paragraph (2)(a), for "16 points" substitute "18 points";
(b) in paragraph (4)-
(i) for "16 points" substitute "18 points";
(ii) in sub-paragraph (d)-
(aa) for "4 points" substitute "6 points" (in both places);
(bb) for "the English language or a recognised regional or minority language" substitute "a language recognised for official purposes in the United Kingdom or another EEA state"; and
(cc) for "3 points" substitute "4 points";
(c) in paragraph (5), for "British culture" substitute-
"one or more of the following-
(a) British creativity;
(b) British heritage; or
(c) diversity";
(d) for paragraph (6), substitute-
"(6) Up to 5 points will be awarded in respect of work carried out in the making of the drama or documentary as follows-
(a) 4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under sub-paragraphs (b) or (c) below, in which case nil)-
(i) in relation to a drama-
(aa) principal photography;
(bb) visual effects;
(cc) special effects;
(ii) in relation to a documentary-
(aa) shooting;
(bb) visual effects;
(cc) research and development;
(dd) special effects;
(b) 2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom-
(i) in relation to a drama-
(aa) principal photography;
(bb) special effects;
(ii) in relation to a documentary-
(aa) shooting;
(bb) research and development;
(cc) special effects;
(c) 2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom;
(d) 1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom-
(i) performing and recording the music score created for the drama or documentary;
(ii) audio post production;
(iii) picture post production.".
(3) After regulation 4 (Cultural test: animation), insert-
"Cultural test: children's programme
4A.
-(1) A children's programme( 6) will be certified by the Secretary of State as a British programme under section 1216CB(1) of the Act only if it passes the following cultural test.
(2) A children's programme passes the cultural test if it meets either of the following conditions-
(a) subject to paragraph (3), it is awarded at least 18 points in total under paragraphs (4) to (7); or
(b) it is a qualifying co-production( 7) made in accordance with an international agreement specified in Schedule 1.
(3) A children's programme that is awarded all the points available under paragraphs (4)(d) (language), (6) (where work carried out) and (7) (personnel) will not pass the cultural test unless it is awarded-
(a) at least 2 points under paragraph (4)(a) (setting);
(b) at least 2 points under paragraph (4)(b) (characters); or
(c) 4 points under paragraph (4)(c) (story).
(4) Up to 18 points will be awarded in respect of the content of the children's programme as follows-
(a) up to 4 points depending on the percentage of the children's programme that is set in the United Kingdom or another EEA state as follows-
(i) 4...
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