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  "id": "uksi/2013/1831",
  "title": "The Cultural Test (Television Programmes) Regulations 2013",
  "short_title": "Cultural Test (Television Programmes) 2013",
  "long_title": "These Regulations introduce points-based “cultural tests” for television programmes (dramas, documentaries and animation). The purpose of the tests is to determine whether a programme may be certified as a “British programme” by the Secretary of State under Part 15A of the Corporation Tax Act 2009 (as inserted by the Finance Act 2013). Points under the tests are awarded on the basis of the setting, content, language and British cultural aspects of the programme, where certain work on the programme is carried out, and the residence or nationality of the personnel involved in the making of the programme. Certification as a British programme is a condition of eligibility for television tax relief under that Act.",
  "citation": "S.I. 2013/1831",
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