{
  "url": "https://openlegislation.uk/cultural-test-television-programmes-regulations-2013/note",
  "json_url": "https://openlegislation.uk/cultural-test-television-programmes-regulations-2013/note.json",
  "legislation": "uksi/2013/1831",
  "legislation_title": "The Cultural Test (Television Programmes) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/cultural-test-television-programmes-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nThese Regulations also prescribe the particulars and evidence that must be provided to the Secretary of State in support of an application for certification. They also make provision for the making of a statutory declaration on behalf of a company.\nThe impact on business, charities or voluntary bodies arising from this instrument has been included in the Tax Information and Impact Notes prepared for the Finance Act 2013 which was published alongside the budget on 20th March 2013. The Notes are available on the HMRC website at http://www.hmrc.gov.uk/tiin/2012/tiin2390.htm (in respect of dramas and documentaries) and http://www.hmrc.gov.uk/tiin/2012/tiin2356.htm (in respect of animation). The Notes remain an accurate summary of the impacts. No significant impact on the public sector is foreseen, and therefore no separate impact assessment has been prepared for this instrument.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1831/note",
    "retrieved_at": "2026-10-29T00:47:02.773157+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}