Statutory Instruments
Corporation Tax
Made
26th November 2015
Laid before the House of Commons
30th November 2015
Coming into force
21st December 2015
The Secretary of State, in exercise of the powers conferred by section 1216CB(2) of the Corporation Tax Act 2009(1) and with the approval of the Treasury, makes the following Regulations.
1. These Regulations may be cited as the Cultural Test (Television Programmes) (Amendment) (No. 2) Regulations 2015 and come into force on 21st December 2015.
2. For the table in Schedule 1 to the Cultural Test (Television Programmes) Regulations 2013(2), 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 | |
| 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” |
Ed Vaizey
Minister of State
Department for Culture, Media and Sport and
Department for Business, Innovation and Skills
24th November 2015
We approve,
Charlie Elphicke
Mel Stride
Two Lords Commissioners of Her Majesty’s Treasury
26th November 2015
(This note is not part of the Regulations)
These Regulations amend the Cultural Test (Television Programmes) Regulations 2013 (the 2013 Regulations), which specify the conditions for television programmes to qualify as British programmes for the purposes of the Corporation Tax Act 2009. Certification as a British programme is a condition of eligibility for television tax relief.
Schedule 1 to the 2013 Regulations provides for qualifying co-produced television programmes made in accordance with the list of international treaties contained therein to qualify as British programmes. These Regulations replace that list with a new list which, in addition to the treaties previously listed, adds the treaty signed between Her Majesty’s Government in the United Kingdom and Brazil and also the revised treaty between Her Majesty’s Government in the United Kingdom and South Africa which now allows for television programmes to qualify as co-productions.
No impact assessment has been produced for this instrument because no significant impact on businesses, civil society organisations or the public sector is foreseen.
2009 c. 4. Part 15A of the Act, which contains section 1216CB, was inserted by Schedule 16 to the Finance Act 2013 (c. 29). That Part was further amended by section 33 of the Finance Act 2014 (c. 26) and by sections 30 and 31 of the Finance Act 2015 (c. 11).
S.I. 2013/1831, as amended by S.I. 2015/1449.