OpenLegislation

Regulation 2 Interpretation

United Kingdom

(1)

In these Regulations—

  • “the Act” means the Corporation Tax Act 2009;

  • “cast” means the actors and performers in a drama or animation, but not any extras;

  • “heads of department” has the meaning given by paragraph (2);

  • “participant” means a presenter, narrator, subject, or any other person who both participates and appears in a documentary F1or a children’s programme;

  • “production crew” means all the persons directly involved in the production of a programme who do not appear in the programme;

  • “programme” means a drama M1, a documentaryF2, an animation or a children’s programme which is a relevant programme M2;

  • “qualifying person” means a national of, or a person ordinarily resident in, F3the United Kingdom or an EEA state;

  • “recognised regional or minority language” means Welsh, Scottish-Gaelic, Irish, Scots, Ulster Scots, Cornish or British Sign Language;

  • “special effects” means artificial techniques or processes, which are not visual effects, used to create an illusion in a programme; and

  • “visual effects” means digital alterations to a programme's images.

(2)

“Heads of department” means—

(a)

in relation to a drama, lead cinematographer, lead production designer, lead costume designer, lead editor, lead sound designer, lead visual effects supervisor and lead hair and makeup supervisor;

(b)

in relation to a documentary, lead camera operator, lead sound recordist, lead editor and lead researcher;

(c)

in relation to an animation, lead layout supervisor, lead production designer, lead character designer, lead editor, lead sound designer, lead visual effects supervisor and lead modelling supervisorF4; and

(d)

in relation to a children’s programme, lead cinematographer, lead production designer, lead costume designer, lead editor, lead sound designer, lead visual effects supervisor, lead hair and makeup supervisor and lead researcher.

Annotations

Textual amendments

F1

Words in reg. 2(1) inserted (23.7.2015) by The Cultural Test (Television Programmes) (Amendment) Regulations 2015 (S.I. 2015/1449), regs. 1, 4(2)(a)(i) (with reg. 2)

F2

Words in reg. 2(1) substituted (23.7.2015) by The Cultural Test (Television Programmes) (Amendment) Regulations 2015 (S.I. 2015/1449), regs. 1, 4(2)(a)(ii) (with reg. 2)

F3

Words in reg. 2(1) inserted (31.12.2020) by The Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1105), regs. 1, 3(2); 2020 c. 1, Sch. 5 para. 1(1)

F4

Reg. 2(2)(d) and word inserted (23.7.2015) by The Cultural Test (Television Programmes) (Amendment) Regulations 2015 (S.I. 2015/1449), regs. 1, 4(2)(b) (with reg. 2)

Marginal citations

M1

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

M2

“Relevant programme” is defined in section 1216AB of the Act.