STATUTORYINSTRUMENTS

2013No.

CORPORATIONTAX

TheCulturalTest(ProgrammesandVideoGames)Regulations2013

Made----***

LaidbeforeParliament***

Comingintoforce--***

TheSecretaryofStatemakesthefollowingRegulationsinexerciseofthepowersconferredbysections1216CB,1216CC(7),1217CBand1217CC(7)oftheCorporationTaxAct2009([a]).

Theregulationsmadeundersections1216CBand1217CBoftheActaremadewiththeapprovaloftheTreasury.

PART1

Introductory

Citationandcommencement

  1. —(1)TheseRegulationsmaybecitedastheCulturalTest(ProgrammesandVideoGames)Regulations2013.

(2)TheseRegulationscomeintoforceon[date].

Interpretation

  1. —(1)IntheseRegulations—

“theAct”meanstheCorporationTaxAct2009;

“cast”meansalltheactorsandperformersbutnottheextraswhoappearinadramaoranimation;

“developmentteam”meansallthepersonsdirectlyinvolvedinthedevelopmentofavideogame;

“groupofcompanies”meansacompanyandallothercompanieswhichareitssubsidiarieswithinthemeaningofsection1159oftheCompaniesAct2006([b]);

“headsofdepartment”hasthemeaninggivenbyparagraph(2);

“otherexpenditure”meansalltheexpenditureontheworkcarriedoutinthemakingoftheprogrammeorthevideogamewhichisnotcoreexpenditure([c]);

“participant”meansapresenter,narrator,subjectorotherpersonwhoparticipatesandappearsinadocumentary;

“productioncrew”meansallthepersonsdirectlyinvolvedintheproductionofaprogrammewhodonotappearintheprogramme;

“programme”meansadrama([d]),adocumentaryoranimation;

“qualifyingperson”meansacitizenof,orapersonordinarilyresidentin,anEEAstate;

“recognisedregionalorminoritylanguage”meansWelsh,Scottish-Gaelic,Irish,Scots,UlsterScotsorCornish;

“specialeffects”meansartificialtechniquesorprocesses,whicharenotvisualeffects,usedtocreateanillusioninaprogramme;and

“visualeffects”meansdigitalalterationstoaprogramme’simages.

(2)“Headsofdepartment”means—

(a)inrelationtoadrama,leadcinematographer,leadproductiondesigner,leadcostumedesigner,leadeditor,leadsounddesigner,leadvisualeffectssupervisor,andleadhairandmakeupsupervisor;

(b)inrelationtoadocumentary,leadcameraoperator,leadsoundrecordist,leadeditor,andleadresearcher;

(c)inrelationtoanimation,leadlayoutsupervisor,leadproductiondesigner,leadcharacterdesigner,leadeditor,leadsounddesigner,leadvisualeffectssupervisorandleadmodellingsupervisor;

(d)inrelationtoavideogame,leadgameplayprogrammer,leadgameplaydesigner,leadleveldesigner,leadcharacterartist,leadsounddesigner,leadgraphicsprogrammerandleadlevelartist.

PART2

Programmes-DramasandDocumentaries

Culturaltest:dramasanddocumentaries

  1. —(1)AdramaordocumentarymaybecertifiedasaBritishprogrammeundersection1216CB(1)oftheActonlyifitpassesthefollowingculturaltest.

(2)Adramaordocumentarypassestheculturaltestifitmeetseitherofthefollowingconditions—

(a)itisawardedatleast16pointsintotalunderparagraphs(3)to(6);

(b)itismadeinaccordancewithaninternationalagreementspecifiedinSchedule1asmadebetweentheGovernmentoftheUnitedKingdomandtheinternationalorganisations,authoritiesortheGovernmentsofthecountriesspecifiedinthefirstcolumnofthatschedule.

(3)Upto16pointsshallbeawardedinrespectofthecontentofthedramaordocumentaryasfollows—

(a)upto4pointsdependingonthepercentageofthedramaordocumentarythatissetintheUnitedKingdomoranotherEEAstateasfollows—

(i)4pointsforatleast75%;

(ii)3pointsforatleast66%;

(iii)2pointsforatleast50%;

(iv)1pointforatleast25%;

(b)upto4pointsdependingonthenumberofthecharactersdepictedinthedramaordocumentarythatarefromtheUnitedKingdomoranotherEEAstateasfollows—

(i)iftherearemorethanthreecharactersdepictedinthedramaordocumentary,4pointsiftwoorthreeofthethreeleadcharactersarefromtheUnitedKingdomoranotherEEAstateor,ifonlyoneofthethreeleadcharactersisfromtheUnitedKingdomoranotherEEAstate,2pointsifthatcharacteristhefirstorsecondlead,1pointifthatcharacteristhethirdlead;

(ii)ifthereareonlythreecharactersdepictedinthedramaordocumentary,4pointsiftwoorthreeofthemarefromtheUnitedKingdomoranotherEEAstateor,ifonlyoneofthemisfromtheUnitedKingdomoranotherEEAstate,2pointsifthatcharacteristhefirstorsecondlead,1pointifthatcharacteristhethirdlead;

(iii)ifthereareonlytwocharactersdepictedinthedramaordocumentary,4pointsifbothofthemarefromtheUnitedKingdomoranotherEEAstate,2pointsifoneofthemis;

(iv)ifthereisonlyonecharacterdepictedinthedramaordocumentary,4pointsifthatcharacterisfromtheUnitedKingdomoranotherEEAstate;

(c)4pointsifthedramaordocumentarydepictsaBritishstoryorastorywhichrelatestoanEEAstate;

(d)upto4pointsdependingonthepercentageoftheoriginaldialoguethatisrecordedintheEnglishlanguageorinarecognisedregionalorminoritylanguageasfollows—

(i)4pointsforatleast75%;

(ii)3pointsforatleast66%;

(iii)2pointsforatleast50%;

(iv)1pointforatleast25%.

(4)Upto4pointsmaybeawardedinrespectofthecontributionofthedramaordocumentarytothepromotion,developmentandenhancementofBritishculture.

(5)Upto3pointsshallbeawardedinrespectofworkcarriedoutinthemakingofthedramaordocumentaryasfollows—

(a)2pointsifatleast50%oftheworkcarriedoutonanyofthefollowingiscarriedoutintheUnitedKingdom—

(i)inrelationtoadrama—

(aa)principalphotography;

(bb)visualeffects;

(cc)specialeffects;

(ii)inrelationtoadocumentary—

(aa)shooting;

(bb)visualeffects;

(cc)researchanddevelopment;

(dd)specialeffects;

(b)1pointifatleast50%oftheworkcarriedoutonanyofthefollowingiscarriedoutintheUnitedKingdom—

(i)performingandrecordingthemusicscorecreatedforthedramaordocumentary;

(ii)audiopostproduction;

(iii)picturepostproduction.

(6)Upto8pointsshallbeawardedinrespectofthepersonnelinvolvedinthemakingofthedramaordocumentaryasfollows—

(a)1pointifthedirector(or,iftherearemorethanthree,oneofthethreeleaddirectors)isaqualifyingperson;

(b)1pointifatleastoneofthescriptwriters(or,iftherearemorethanthree,oneofthethreeleadscriptwriters)isaqualifyingperson;

(c)1pointifatleastoneoftheproducers(or,iftherearemorethanthree,oneofthethreeleadproducers)isaqualifyingperson;

(d)1pointifthecomposer(or,iftherearemorethanthree,oneofthethreeleadcomposers)isaqualifyingperson;

(e)1pointifatleastoneoftheactorsorparticipants(asthecasemaybe)(or,iftherearemorethanthree,oneofthethreeleadactorsorparticipants)isaqualifyingperson;

(f)1pointifatleast50%ofthecastorparticipants(asthecasemaybe)arequalifyingpersons;

(g)1pointifatleastoneoftheheadsofdepartmentisaqualifyingperson;

(h)1pointifatleast50%oftheproductioncrewarequalifyingpersons.

(7)Adramaordocumentarythatisawardedallthepointsavailableunderparagraphs(3)(a)(language),(5)(whereworkcarriedout)and(6)(personnel)doesnotpasstheculturaltestunless—

(a)itisawardedatleast2pointsunderparagraph(3)(a)(setting),

(b)itisawardedatleast2pointsunderparagraph(3)(b)(characters),or

(c)itisawarded4pointsunderparagraph(3)(c)(story).

PART3

Programmes-Animation

Culturaltest:animation

  1. —(1)AnimationmaybecertifiedasaBritishprogrammeundersection1216CB(1)oftheActonlyifitpassesthefollowingculturaltest.

(2)Animationpassestheculturaltestifitmeetseitherofthefollowingconditions—

(a)itisawardedatleast16pointsintotalunderparagraphs(3)to(6);

(b)itismadeinaccordancewithaninternationalagreementspecifiedinSchedule1asmadebetweentheGovernmentoftheUnitedKingdomandtheinternationalorganisations,authoritiesortheGovernmentsofthecountriesspecifiedinthefirstcolumnofthatschedule.

(3)Upto16pointsshallbeawardedinrespectofthecontentoftheanimationasfollows—

(a)upto4pointsdependingonthepercentageoftheanimationthatissetintheUnitedKingdomoranotherEEAstateasfollows—

(i)4pointsfor atleast75%;

(ii)3pointsfor atleast66%;

(iii)2pointsfor atleast50%;

(iv)1pointfor atleast25%;

(b)upto4pointsdependingonthenumberofthecharactersdepictedintheanimationwiththefollowingcharacteristics—

(i)iftherearemorethanthreecharactersdepictedintheanimation,4pointsiftwoorthreeofthethreeleadcharactersarefromtheUnitedKingdomoranotherEEAstateor,ifonlyoneofthethreeleadcharactersisfromtheUnitedKingdomoranotherEEAstate,2pointsifthatcharacteristhefirstorsecondlead,1pointifthatcharacteristhethirdlead;

(ii)ifthereareonlythreecharactersdepictedintheanimation,4pointsiftwoorthreeofthemarefromtheUnitedKingdomoranotherEEAstateor,ifonlyoneofthemisfromtheUnitedKingdomoranotherEEAstate,2pointsifthatcharacteristhefirstorsecondlead,1pointifthatcharacteristhethirdlead;

(iii)ifthereareonlytwocharactersdepictedintheanimation,4pointsifbothofthemarefromtheUnitedKingdomoranotherEEAstate,2pointsifoneofthemis;

(iv)ifthereisonlyonecharacterdepictedintheanimation,4pointsifthatcharacterisfromtheUnitedKingdomoranotherEEAstate;

(c)4pointsiftheanimationdepictsaBritishstoryorastorywhichrelatestoanEEAstate;

(d)upto4pointsdependingonthepercentageoftheoriginaldialoguethatisrecordedintheEnglishlanguageorinarecognisedregionalorminoritylanguageasfollows—

(i)4pointsforatleast75%;

(ii)3pointsforatleast66%;

(iii)2pointsforatleast50%;

(iv)1pointforatleast25%.

(4)Upto4pointsmaybeawardedinrespectofthecontributionoftheanimationtothepromotion,developmentandenhancementofBritishculture.

(5)Upto3pointsshallbeawardedinrespectofworkcarriedoutinthemakingoftheanimationasfollows—

(a)2pointsifatleast50%oftheworkcarriedoutonanyofthefollowingiscarriedoutintheUnitedKingdom—

(i)shooting;

(ii)visualdesign;

(iii)layoutandstoryboarding;

(iv)visualeffects;

(v)specialeffects;

(b)1pointifatleast50%oftheworkcarriedoutonanyofthefollowingiscarriedoutintheUnitedKingdom—

(i)performingandrecordingthemusicscorecreatedfortheanimation;

(ii)voicerecording;

(iii)audiopostproduction;

(iv)picturepostproduction.

(6)Upto8pointsshallbeawardedinrespectofthepersonnelinvolvedinthemakingoftheanimationasfollows—

(a)1pointifthedirector(or,iftherearemorethanthree,oneofthethreeleaddirectors)isaqualifyingperson;

(b)1pointifatleastoneofthescriptwriters(or,iftherearemorethanthree,oneofthethreeleadscriptwriters)isaqualifyingperson;

(c)1pointifatleastoneoftheproducers(or,iftherearemorethanthree,oneofthethreeleadproducers)isaqualifyingperson;

(d)1pointifthecomposer(or,iftherearemorethanthree,oneofthethreeleadcomposers)isaqualifyingperson;

(e)1pointifatleastoneoftheactors(or,iftherearemorethanthree,oneofthethreeleadactors)isaqualifyingperson;

(f)1pointifatleast50%ofthecastarequalifyingpersons;

(g)1pointifatleastoneoftheheadsofdepartmentisaqualifyingperson;

(h)1pointifatleast50%oftheproductioncrewarequalifyingpersons.

(7)(a)This paragraph applies when calculating points to be awarded under paragraphs 3(a)(ii)-(iv) (setting) and 3(b) (characters).

(b)Notwithstanding that an animation is set in, or any character is from, an undetermined location, that animation shall be eligible to be awarded points under those paragraphs but only if the animation is awarded at least one point under any of paragraphs—

(i)(3)(c) (story);

(ii)(3)(d) (language); or

(iii)(4)(culture).

(c)The number of points to be awarded under those paragraphs shall be equivalent to those awarded as if the undetermined location were in the United Kingdom or another EEA state.

(8)Animationthatisawardedallthepointsavailableunderparagraphs(3)(d)(language),(5)(whereworkcarriedout)and(6)(personnel)doesnotpasstheculturaltestunless—

(a)itisawardedatleast2pointsunderparagraph(3)(a)(setting),

(b)itisawardedatleast2pointsunderparagraph(3)(b)(characters),or

(c)itisawarded4pointsunderparagraph(3)(c)(story).

PART4

VideoGames

Culturaltest:videogames

  1. —(1)AvideogamemaybecertifiedasaBritishvideogameundersection1217CB(1)oftheActonlyifitpassesthefollowingculturaltest.

(2)Avideogamepassestheculturaltestifitisawardedatleast16pointsintotalunderparagraphs(3)to(6).

(3)Upto16pointsshallbeawardedinrespectofthecontentofthevideogameasfollows—

(a)upto4pointsdependingonthepercentageofthevideogamethatissetintheUnited Kingdom or another EEA state as follows—

(i)4pointsfor atleast75%;

(ii)3pointsfor atleast66%;

(iii)2pointsfor atleast50%;

(iv)1pointfor atleast25%;

(b)upto4pointsdependingonthenumberofthecharactersdepictedinthevideogamewiththefollowingcharacteristics—

(i)iftherearemorethanthreecharactersdepictedinthevideogame,4pointsiftwoorthreeofthethreeleadcharactersarefromtheUnitedKingdomoranotherEEAstateor,ifonlyoneofthethreeleadcharactersisfromtheUnitedKingdomoranotherEEAstate,2pointsifthatcharacteristhefirstorsecondlead,1pointifthatcharacteristhethirdlead;

(ii)ifthereareonlythreecharactersdepictedinthevideogame,4pointsiftwoorthreeofthemarefromtheUnitedKingdomoranotherEEAstateor,ifonlyoneofthemisfromtheUnitedKingdomoranotherEEAstate,2pointsifthatcharacteristhefirstorsecondlead,1pointifthatcharacteristhethirdlead;

(iii)ifthereareonlytwocharactersdepictedinthevideogame,4pointsifbothofthemarefromtheUnitedKingdomoranotherEEAstate,2pointsifoneofthemis;

(iv)ifthereisonlyonecharacterdepictedinthevideogame,4pointsifthatcharacterisfromtheUnitedKingdomoranotherEEAstate;

(c)4pointsifthevideogamedepictsaBritishstoryorastorywhichrelatestoanEEAstate;

(d)upto4pointsdependingonthepercentageoftheoriginaldialoguethatisrecordedintheEnglishlanguageorinarecognisedregionalorminoritylanguageasfollows—

(i)4pointsforatleast75%;

(ii)3pointsforatleast66%;

(iii)2pointsforatleast50%;

(iv)1pointforatleast25%.

(e)for the purposes of paragraphs 3(a)(ii)-(iv) (setting) and 3(b) (characters)—

(i)if the video game is set in, or the character is from, an undetermined location;

(ii)that location shall be treated as if it were in the United Kingdom or another EEA state, but only if the video game is awarded at least one point under any of paragraphs 3(c) (story), 3(d) (language), or (4) (culture).

(4)Upto4pointsmaybeawardedinrespectofthecontributionofthevideogametothepromotion,developmentandenhancementofBritishculture.

(5)Upto3pointsshallbeawardedinrespectofworkcarriedoutinthemakingofthevideogameasfollows—

(a)2pointsifatleast50%oftheworkcarriedoutonanyofthefollowingiscarriedoutintheUnitedKingdom—

(i)conceptualdevelopment;

(ii)storyboarding;

(iii)programming;

(iv)design;

(b)1pointifatleast50%oftheworkcarriedoutonanyofthefollowingiscarriedoutintheUnitedKingdom—

(i)performingandrecordingthemusicscorecreatedforthevideogame;

(ii)voicerecording;

(iii)audioproduction.

(6)Upto8pointsshallbeawardedinrespectofthepersonnelinvolvedinthemakingofthevideogameasfollows—

(a)1pointiftheprojectleader(or,ifthereismorethanone,themainprojectleader)isaqualifyingperson;

(b)1pointifatleastoneofthescriptwriters(or,iftherearemorethanthree,oneofthethreeleadscriptwriters)isaqualifyingperson;

(c)1pointifthecomposer(or,ifthereismorethanone,theleadcomposer)isaqualifyingperson;

(d)1pointiftheartist(or,ifthereismorethanone,theleadartist)isaqualifyingperson;

(e)1pointiftheprogrammer(or,ifthereismorethanone,theleadprogrammer)isaqualifyingperson;

(f)1pointifthedesigner(or,ifthereismorethanone,theleaddesigner)isaqualifyingperson;

(g)1pointifatleastoneoftheheadsofdepartmentisaqualifyingperson;

(h)1pointifatleast50%ofthedevelopmentteamarequalifyingpersons.

(7)(a)This paragraph applies when calculating points to be awarded under paragraphs 4(a)(ii)-(iv) (setting) and 4(b) (characters).

(b)Notwithstanding that a video game is set in, or any character is from, an undetermined location, that video game shall be eligible to be awarded points under those paragraphs but only if the video game is awarded at least one point under any of paragraphs—

(i)(3)(c) (story);

(ii)(3)(d) (language); or

(iii)(4) (culture).

(c)The number of points to be awarded under those paragraphs shall be equivalent to those awarded as if the undetermined location were in the United Kingdom or another EEA state.

(8)Avideogamethatisawardedallthepointsavailableunderparagraphs(3)(d)(language),(5)(whereworkcarriedout)and(6)(personnel)doesnotpasstheculturaltestunless—

(a)itisawardedatleast2pointsunderparagraph(3)(a)(setting),

(b)itisawardedatleast2pointsunderparagraph(3)(b)(characters),or

(c)itisawarded4pointsunderparagraph(3)(c)(story).

PART5

ExcludedProgrammes

  1. —(1)AprogrammemustnotbecertifiedasaBritishprogrammeundertheseRegulationsifpartsoftheprogrammewhoseplayingtimeexceeds10%ofthetotalplayingtimearederivedfromapreviousprogramme,unless—

(a)thetwoprogrammeshavethesametelevisionproductioncompany([e])orproducer,and

(b)thepreviousprogrammehasnotbeencertifiedundertheseRegulations.

(2)TheSecretaryofStatemaydirectthatparagraph(1)shallnotapplyinrelationtoaprogrammeifintheopinionoftheSecretaryofState—

(a)itisadocumentarywithinthemeaningofsection1216ACoftheAct;and

(b)itssubjectmattermakesitappropriateforparagraph(1)nottobeapplied.

(3)Forthepurposesofthisregulation—

(a)theprogrammesoundtrackshallbeleftoutofaccount;

(b)“producer”meansthepersonbywhomthearrangementsnecessaryforthemakingofaprogrammeareundertaken.

PART6

ApplicationsforCertification

Applications

  1. —(1)Anapplicationundersection1216CC(1)or1217CC(1)oftheAct(asthecasemaybe)forthecertificationofarelevantprogramme([f])(otherthanaco-production)asaBritishprogrammeorthecertificationofavideogameasaBritishvideogamemustbemadeinwritingtotheSecretaryofState.

(2)Forthepurposesofthisregulation—

(a)“inwriting”includestextwhichis—

(i)transmittedbyelectronicmeans;

(ii)receivedinlegibleform;and

(iii)capableofbeingusedforsubsequentreference;

(b)“co-production”meansaprogrammewhichpassestheculturaltest([g])bysatisfyingtheconditioninregulation3(2)(b)or4(2)(b).

Particulars

  1. Anapplicationmustsetouttheparticulars(whereapplicable)oftheprogrammeorvideogamedescribedinSchedule2.

Evidence

  1. —(1)Anapplicationmustbeaccompaniedbyastatutorydeclarationmadebytheapplicantastothetruthoftheparticularsgivenintheapplication.

(2)Astatutorydeclarationwillbedeemedtobeproperlymadebytheapplicantifithasbeenmadeonbehalfofthecompanybythesecretaryoroneofthedirectorsofthecompanyorbyanypersondulyauthorisedbythecompanytomakethedeclarationonitsbehalf.

  1. —(1)Whereanapplicationforfinalcertificationseekstorelyonanypointthatmaybeawardedunderregulation3(5),4(5),5(5),3(6),4(6)or5(6)theapplicationmustbeaccompaniedbyareportpreparedbyapersonreferredtoinparagraph(2)verifyingtheparticularsinparagraphs17to19ofSchedule2.

(2)Thepersonreferredtointhisparagraphisapersonwhoiseligibleforappointmentasastatutoryauditorundersection1212oftheCompaniesAct2006andisnotandwasnotatanytimewhiletheprogrammeorvideogamewasbeingmade—

(a)inpartnershipwiththeapplicantoranyofficerorservantoftheapplicant;

(b)intheemploymentoftheapplicantoranyofficerorservantoftheapplicant;or

(c)anofficerorservantoftheapplicantor,iftheapplicantisamemberofagroupofcompanies,ofanyothercompanyinthatgroup.

PART7

General

  1. ForthepurposesoftheseRegulations—

(a)aprogrammeorvideogameissetintheUnitedKingdomoranotherEEAstateifitissetinacountrywhichisnowpartoftheUnitedKingdomoranotherEEAstate;

(b)aprogrammeorvideogamedepictsaBritishstoryorastorywhichrelatestoanEEAstateifthesubjectmatteroftheprogrammeorvideogameortheunderlyingmaterialonwhichtheprogrammeorvideogameisbasedisBritishorrelatestoanEEAstate;

(c)apersonoracharacterinaprogrammeorvideogameisfromtheUnitedKingdomoranotherEEAstateifthepersonorcharacterisacitizenorresidentoftheUnitedKingdomoranotherEEAstate.

  1. TheamountofworkthatiscarriedoutintheUnitedKingdomorelsewhereshallbedetermined—

(a)forthepurposesofregulation3(5)(a)(i)(aa)(principalphotography),byreferencetothenumberofdaysspentonthework;

(b)forthepurposesoftherestofregulation3(5)andregulations4(5)and5(5)(where work carried out),byreferencetotheamountofexpenditureonthework.

  1. Nopointsshallbeawardedunderanyprovisionofregulation3(5),4(5)or5(5)(whereworkcarriedout)inrespectofworktheexpenditureonwhichis,intheopinionoftheSecretaryofState,insignificantinrelationtotheexpenditureonalltheworkcarriedoutinthemakingoftheprogrammeorvideogame.

Signed by authority of the Secretary of StateName

ParliamentaryUnderSecretaryofState

DateDepartmentforCulture,MediaandSport

SCHEDULE1Regulation3(2)(b),4(2)(b)

INTERNATIONALAGREEMENTS

TheinternationalagreementsspecifiedbythisScheduleforthepurposesofregulations3(2)(b)and4(2)(b)aretheagreementsmadebetweentheUKgovernmentandthegovernmentsofthecountriesspecified,ortheinternationalorganisationsorauthoritiesspecified,inthefirstcolumnoftheTableonthedatesspecifiedinthesecondcolumnoftheTable.

Country/InternationalOrganisation/Authority / DateofAgreement / CommandPaper
Australia / 12thJune1990 / Cm1758
Canada / 12thSeptember1975 / Cmnd6380
9thJuly1985 / Cmnd9887
5thJuly1991 / Cm1807
France / 8thNovember1994 / Cm2992
Israel / 3rdNovember2010 / Cm7994
NewZealand / 14thApril1993 / Cm2638
PalestineLiberationOrganisationforthebenefitofthePalestinianAuthority / 3rdNovember2010 / Cm7995

SCHEDULE2Regulation8

PARTICULARS

  1. Titleoftheprogrammeorvideogameor,inthecaseofaseriesoftelevisionprogrammes([h])thataretobetreatedasasingletelevisionprogrammeundersection1216AAoftheAct,thetitleoftheseries.
  1. Whethertheapplicationrelatestoadrama,adocumentary,animationoravideogame.
  2. Totalplayingtimeinminutesandsecondsoftheprogramme,includingcreditsandtitles.
  3. Whethertheapplicationisforinterimorfinalcertification.
  4. Whethertheprogrammeorvideogameisintendedforbroadcastorsupplytothegeneralpublic(asthecasemaybe).
  5. Nameoftheapplicant.
  6. Addressoftheapplicant’sprincipalplaceofbusiness.
  7. Addressoftheapplicant’sregisteredoffice.
  8. Registerednumberoftheapplicant.
  9. Dateofregistrationoftheapplicant.
  10. Inrelationtoadrama,thedateofthefirstdayofprincipalphotography.
  11. Dateonwhichtheprogrammewascompletedforthepurposesofsection1216AA(5)oftheActorthevideogamewascompletedforthepurposesofsection1217AA(4)oftheAct.
  12. Inrelationtoaprogramme,acopyofthecommissioningagreement.
  13. Iftheapplicationrelatestoadrama,documentary,oranimationthereasonswhyitshouldbeconsideredtobeadrama,documentaryoranimation(asthecasemaybe).
  14. Thereasonswhyanypointshouldbeawardedunderregulation3(3)(dramaordocumentary),4(3)(animation)or5(3)(videogame)(asthecasemaybe).
  15. Thereasonswhyanypointshouldbeawardedunderregulation3(4)(dramaordocumentary),4(4)(animation)or5(4)(videogame)(asthecasemaybe).
  16. Iftheapplicantseekstorelyonregulation3(5)(a)(i)(aa),thetotalnumberofdaysofprincipalphotographyandthenumberofdaysofprincipalphotographycarriedoutintheUnitedKingdom.
  17. Iftheapplicantseekstorelyontherestofregulation3(5)oronregulation4(5)or5(5),thetotalexpenditureoftheworkinrelationtowhichtheapplicantisapplyingforpointstobeawardedandtheexpenditureofsuchworkcarriedoutintheUnitedKingdom.
  18. Thenationalityorordinaryresidenceofallthepersonsmentionedinregulation3(6),4(6)or5(6)inrelationtowhomtheapplicantisapplyingforapointtobeawarded.
  19. Totalcoreexpenditure([i]).
  20. TotalUKexpenditure([j]).
  21. Totalnon-UKexpenditurebyeachcountrytheexpenditureiscarriedoutin.
  22. Otherexpenditure.
  23. Shootingscript(programme)orscript(videogame)intheEnglishlanguage.
  24. Acompletesynopsisortreatmentofthescreenplay(programme)orofthevideogameintheEnglishlanguage.
  25. Gamedesigndocuments(videogame).
  26. Shootingschedule(programme)orproductionschedule(videogame).
  27. Productionbudget.
  28. Copyofthechainoftitle.
  29. Thefollowingparticulars—

(a)ifanypartoftheprogrammethatisthesubjectoftheapplicationisderivedfromanypreviousprogramme,theplayingtimeinminutesandsecondsofthatpart(the“derivedpart”)andthecombinedplayingtimeinminutesandsecondsofallderivedparts;

(b)theparticularsinparagraph(a)areonlyrequiredinrelationtoanyderivedpartswhich–

(i)donothavethesametelevisionproductioncompanyorproducerastheprogrammethatisthesubjectoftheapplication;or

(ii)arederivedfromapreviousprogrammethathasbeencertifiedundertheseRegulations;

(c)iftheapplicantseekstorelyonregulation6(2)thereasonswhythesubjectmatteroftheprogrammemakesitappropriateforregulation6(1)nottobeapplied;

(d)forthepurposesofparagraph(b)(i),“producer”hasthesamemeaningasinregulation6(3)(b).

EXPLANATORYNOTE

(ThisnoteisnotpartoftheRegulations)

TheseRegulationsintroducepoints-based“culturaltests”forprogrammes(dramas,documentaries,andanimation)andvideogames.Thepurposeofthetestsistodeterminewhetheraprogrammeorvideogamemaybecertifiedasa“British”programmeorvideogamebytheSecretaryofStateundertheCorporationTaxAct2009.Pointsunderthetestsareawardedonthebasisofthesetting, language, contentand British cultural aspects oftheprogrammeorvideogame,wherecertainworkontheprogrammeorvideogameiscarriedout,andtheresidenceorcitizenshipofthepersonnelinvolvedinthemakingoftheprogrammeorvideogame.CertificationasaBritishprogrammeorvideogameisaconditionofeligibilityfortelevisiontaxrelieforvideogamestaxreliefunderthatAct.

TheseRegulationsalsoprescribetheparticularsandevidencethatmustbeprovidedtotheSecretaryofStateinsupportofanapplicationforcertification.Theyalsomakeprovisionforthemakingofastatutorydeclarationonbehalfofacompany.

Animpactassessmenthasnotbeenpreparedforthisinstrument.

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([a])2009 c. 4. Parts 15A and 15B of the Act, which contain sections 1216CBand 1216CC(7)and sections 1217CBand 1217CC(7)respectively, were inserted by section [35] of and Schedules [15] and [16] to the Finance Act 2013 (c. [ ]).

([b])2006 c. 46.

([c])“Core expenditure” is defined in relation to a programme in section 1216AG(3) of the Act and in relation to a video game in section 1217AD of the Act.

([d])“Drama” is defined in section 1216AC(2) of the Act.

([e])The meaning of “television production company” is set out in section 1216AE of the Act.

([f])“Relevant programme” is defined in section 1216AB of the Act.

([g])The meaning of “cultural test” in relation to a programme is set out in section 1216CB(2) of the Act.

([h])“Television programme” is defined in section 1216AA of the Act.

([i])“Core expenditure” is defined in relation to a programme in section 1216AG(3) of the Act and in relation to a video game in section 1217AD of the Act.

([j])“UK expenditure” is defined in relation to a programme in section 1216AH of the Act and in relation to a video game in section 1217AE of the Act.