The Cultural Test (Television Programmes) (Amendment) (No. 2) Regulations 2015 (revoked)
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.
Lifecycle
Department
Made
26 Nov 2015
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In force
21 Dec 2015
Enabling power
The Secretary of State, in exercise of the powers conferred by section 1216CB(2) of the Corporation Tax Act 2009and with the approval of the Treasury, makes the following Regulations.
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