The Cultural Test (Television Programmes) (Amendment) Regulations 2017
These Regulations amend the Cultural Test (Television Programmes) Regulations 2013 (the “2013 Regulations”), which set out the conditions that must be satisfied before the Secretary of State can certify a television programme as a British programme under Part 15A of the Corporation Tax Act 2009 (c. 4) (the “2009 Act”). Certification as a British programme is a condition of eligibility for television tax relief under that Act.
Lifecycle
Department
Made
20 Nov 2017
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In force
15 Dec 2017
Enabling power
The Secretary of State, in exercise of the power 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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