http://www.legislation.gov.uk/uksi/2013/1831/regulation/5The Cultural Test (Television Programmes) Regulations 2013texttext/xmlenStatute Law DatabaseCORPORATION TAX2022-11-08Expert Participation2020-12-31 These 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. PART 251A programme must not be certified as a British programme under these Regulations if parts of the programme whose playing time exceeds 10% of the total playing time are derived from a previous programme, unless—athe two programmes have the same television production company or producer; andbthe previous programme has not been certified under these Regulations.2The Secretary of State may direct that paragraph (1) does not apply in relation to a programme if in the opinion of the Secretary of State—ait is a documentary within the meaning of section 1216AB(3)(b) of the Act; andbits subject matter makes it appropriate for paragraph (1) not to be applied.3For the purposes of this regulation—ano account may be taken of the programme soundtrack;b“producer” means the person by whom the arrangements necessary for the making of a programme are undertaken.The meaning of “television production company” is set out in section 1216AE of the Act.