InterpretationU.K.
This section has no associated Explanatory Memorandum
2.—(1) In these Regulations—
“the Act” means the Corporation Tax Act 2009;
“cast” means the actors and performers in a drama or animation, but not any extras;
“heads of department” has the meaning given by paragraph (2);
“participant” means a presenter, narrator, subject, or any other person who both participates and appears in a documentary [or a children’s programme];
“production crew” means all the persons directly involved in the production of a programme who do not appear in the programme;
“programme” means a drama , a documentary[, an animation or a children’s programme] which is a relevant programme ;
“qualifying person” means a national of, or a person ordinarily resident in, [the United Kingdom or] an EEA state;
“recognised regional or minority language” means Welsh, Scottish-Gaelic, Irish, Scots, Ulster Scots, Cornish or British Sign Language;
“special effects” means artificial techniques or processes, which are not visual effects, used to create an illusion in a programme; and
“visual effects” means digital alterations to a programme's images.
(2) “Heads of department” means—
(a)in relation to a drama, lead cinematographer, lead production designer, lead costume designer, lead editor, lead sound designer, lead visual effects supervisor and lead hair and makeup supervisor;
(b)in relation to a documentary, lead camera operator, lead sound recordist, lead editor and lead researcher;
(c)in relation to an animation, lead layout supervisor, lead production designer, lead character designer, lead editor, lead sound designer, lead visual effects supervisor and lead modelling supervisor[; 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].
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