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.
Link: The Cultural Test (Television Programmes) (Amendment) Regulations 2017
Source: Legislation .gov.uk
