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The Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations 2018

Type Statutory-Instrument
Publication 2018-10-22
State In force
Department King's Printer of Acts of Parliament
Source legislation.gov.uk
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Made: 22nd October 2018

Laid before Parliament: 23rd October 2018

Coming into force in accordance with regulation 1

The requirements of paragraph 3(2) of Schedule 7 to that Act (relating to the appropriate Parliamentary procedure for these regulations) have been satisfied.

Citation and commencement

1

These Regulations may be cited as the Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations 2018 and come into force on exit day.

PART 1 — Amendment of primary legislation

Amendment of the Films Act 1985

2

PART 2 — Amendment of subordinate legislation

Amendment of the Cultural Test (Television Programmes) Regulations 2013

3

Amendment of the Cultural Test (Video Games) Regulations 2014

4

Signed

Margot James — Minister for Digital and the Creative Industries — Department for Digital, Culture, Media and Sport — 22nd October 2018

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations are made in exercise of the powers in section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the United Kingdom from the European Union.

These Regulations amend European Economic Area (“EEA”) references in the statutory cultural tests used to assess whether films, television programmes and video games are culturally British in order to qualify for tax relief on production costs, in accordance with the Corporation Tax Act 2009.

The inclusion of UK nationals within the definitions of qualifying production personnel relies upon the fact that the UK is an EEA state. As the UK will cease to be an EEA state once it leaves the European Union, such references need to be amended to ensure British producers remain eligible to claim these tax reliefs.

Part 1 amends primary legislation and Part 2 amends subordinate legislation.

An impact assessment has not been produced for this instrument as no, or no significant, impact on the private or voluntary sectors is foreseen.

Footnotes

[^f00001]: 2018 c. 16.

[^f00002]: 1985 c. 21.

[^f00003]: Paragraph 4 was amended by S.I. 2006/643, the Finance Act 2006 (c. 25), Schedule 5(2), paragraph 20 and S.I. 2012/1809.

[^f00004]: Paragraph 4A was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.

[^f00005]: Paragraph 4B was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.

[^f00006]: Paragraph 4C was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.

[^f00007]: Paragraph 4D was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.

[^f00008]: type=start slip=2018-11-01 time=1311862474618S.I. 2013/1831type=end slip=2018-11-01 time=1311862474618, amended by S.I. 2015/1449, S.I. 2015/1941 and S.I. 2017/1138.

[^f00009]: S.I. 2014/1958.

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