2009 c.4. Part 15A of the Act, which contain sections 1216CB and 1216CC(7), was inserted by Schedule 16 to the Finance Act 2013 (c.29).

http://www.legislation.gov.uk/uksi/2013/1831/contentsThe Cultural Test (Television Programmes) Regulations 2013texttext/xmlenStatute Law DatabaseCORPORATION TAX2022-11-08Expert Participation2020-12-31These Regulations introduce points-based “cultural tests” for television programmes (dramas, documentaries and animation). The purpose of the tests is to determine whether a programme may be certified as a “British programme” by the Secretary of State under Part 15A of the Corporation Tax Act 2009 (as inserted by the Finance Act 2013). Points under the tests are awarded on the basis of the setting, content, language and British cultural aspects of the programme, where certain work on the programme is carried out, and the residence or nationality of the personnel involved in the making of the programme. Certification as a British programme is a condition of eligibility for television tax relief under that Act.The Cultural Test (Television Programmes) Regulations 2013PART 1Introductory1Citation and commencement2InterpretationPART 2The Cultural Tests3Cultural test: dramas and documentaries4Cultural test: animation4ACultural test: children’s programme5Excluded programmesPART 3Applications for Certification6Applications7Particulars8Evidence9PART 4General10For the purposes of these Regulations— (a) a programme is...1112SCHEDULE 1INTERNATIONAL AGREEMENTSSCHEDULE 2PARTICULARS1Title of the programme. 2Whether the application relates to a drama, a documentary, an...3Total playing time in minutes and seconds of the programme,...4Whether the application is for interim or final certification. 5Whether the programme is intended for broadcast or supply to...6Name of the applicant. 7Address of the applicant's principal place of business. 8Address of the applicant's registered office. 9Registered number of the applicant. 10Date of registration of the applicant. 11In relation to a drama or a children’s programme, the...12Date on which the programme was completed for the purposes...13A copy of the commissioning agreement. 14The reasons why it should be considered to be a...15The reasons why any point should be awarded under regulation...16The reasons why any point should be awarded under regulation...17If the applicant seeks to rely on regulation 3(6)(a)(i)(aa), 3(6)(b)(i)(aa),...18If the applicant seeks to rely on any other part...19The nationality or ordinary residence of all the persons mentioned...20Total core expenditure . 21Total UK expenditure . 22Total non-UK expenditure by each country the expenditure is carried...23Other expenditure, meaning all the expenditure on the work carried...24Shooting script in the English language. 25A complete synopsis or treatment of the screenplay in the...26Shooting schedule. 27Production budget. 28Copy of the chain of title in the programme. 29The following particulars— (a) if any part of the programme...Statutory Instruments2013 No. 1831Corporation TaxThe Cultural Test (Television Programmes) Regulations 2013Made18th July 2013Laid before the House of Commons22nd July 2013Coming into force13th August 2013

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 1216CB and 1216CC(7) of the Corporation Tax Act 2009 .

Regulations 3 to 5 of, and Schedule 1 to, these Regulations are made with the approval of the Treasury in accordance with section 1216CB(2) of that Act.

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<inline name="tocHeading">Introductory</inline>
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<inline name="tocHeading">The Cultural Tests</inline>
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<inline name="tocHeading">Applications for Certification</inline>
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<inline name="tocHeading">General</inline>
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<inline name="tocHeading">For the purposes of these Regulations— (a) a programme is...</inline>
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<inline name="tocHeading">INTERNATIONAL AGREEMENTS</inline>
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<inline name="tocHeading">PARTICULARS</inline>
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<inline name="tocHeading">Title of the programme. </inline>
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<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/2" ukl:Name="ContentsItem">
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<inline name="tocHeading">Whether the application relates to a drama, a documentary, an...</inline>
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<inline name="tocHeading">Registered number of the applicant. </inline>
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<inline name="tocHeading">In relation to a drama or a children’s programme, the...</inline>
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<inline name="tocHeading">Date on which the programme was completed for the purposes...</inline>
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<inline name="tocHeading">If the applicant seeks to rely on regulation 3(6)(a)(i)(aa), 3(6)(b)(i)(aa),...</inline>
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<inline name="tocHeading">If the applicant seeks to rely on any other part...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/19" ukl:Name="ContentsItem">
<inline name="tocNum">19</inline>
<inline name="tocHeading">The nationality or ordinary residence of all the persons mentioned...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/20" ukl:Name="ContentsItem">
<inline name="tocNum">20</inline>
<inline name="tocHeading">Total core expenditure . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/21" ukl:Name="ContentsItem">
<inline name="tocNum">21</inline>
<inline name="tocHeading">Total UK expenditure . </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/22" ukl:Name="ContentsItem">
<inline name="tocNum">22</inline>
<inline name="tocHeading">Total non-UK expenditure by each country the expenditure is carried...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/23" ukl:Name="ContentsItem">
<inline name="tocNum">23</inline>
<inline name="tocHeading">Other expenditure, meaning all the expenditure on the work carried...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/24" ukl:Name="ContentsItem">
<inline name="tocNum">24</inline>
<inline name="tocHeading">Shooting script in the English language. </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/25" ukl:Name="ContentsItem">
<inline name="tocNum">25</inline>
<inline name="tocHeading">A complete synopsis or treatment of the screenplay in the...</inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/26" ukl:Name="ContentsItem">
<inline name="tocNum">26</inline>
<inline name="tocHeading">Shooting schedule. </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/27" ukl:Name="ContentsItem">
<inline name="tocNum">27</inline>
<inline name="tocHeading">Production budget. </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/28" ukl:Name="ContentsItem">
<inline name="tocNum">28</inline>
<inline name="tocHeading">Copy of the chain of title in the programme. </inline>
</tocItem>
<tocItem level="2" href="http://www.legislation.gov.uk/uksi/2013/1831/schedule/2/paragraph/29" ukl:Name="ContentsItem">
<inline name="tocNum">29</inline>
<inline name="tocHeading">The following particulars— (a) if any part of the programme...</inline>
</tocItem>
</toc>
</coverPage>
<preface eId="preface">
<block name="banner">Statutory Instruments</block>
<block name="number">
<docNumber>2013 No. 1831</docNumber>
</block>
<container name="subjects">
<container name="subject">
<block name="subject">
<concept refersTo="#">Corporation Tax</concept>
</block>
</container>
</container>
<block name="title">
<docTitle>The Cultural Test (Television Programmes) Regulations 2013</docTitle>
</block>
<container name="dates">
<block name="madeDate" refersTo="#date-made">
<span>Made</span>
<docDate date="2013-07-18">18th July 2013</docDate>
</block>
<block name="laidDate" refersTo="#date-laid-1">
<span>Laid before the House of Commons</span>
<docDate date="2013-07-22">22nd July 2013</docDate>
</block>
<block name="commenceDate" refersTo="#date-cif-1">
<span>Coming into force</span>
<docDate date="2013-08-13">13th August 2013</docDate>
</block>
</container>
</preface>
<preamble>
<formula name="enactingText">
<p>
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 1216CB and 1216CC(7) of the Corporation Tax Act 2009
<noteRef href="#c21871721" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
.
</p>
<p>Regulations 3 to 5 of, and Schedule 1 to, these Regulations are made with the approval of the Treasury in accordance with section 1216CB(2) of that Act.</p>
</formula>
</preamble>
</act>
</akomaNtoso>