The Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations, SI 2018/1105, amend references to ‘EEA’ in the tests used to assess whether films, TV programmes and video games are ‘culturally British’ for the purposes of corporation tax relief on production costs. The change is necessary to ensure that UK nationals working as production staff continue to qualify once the UK leaves the EU and ceases to be an EEA state.
The regulations are made using powers in the European Union (Withdrawal) Act 2018 to correct deficiencies of ‘retained EU law’ after the UK’s withdrawal from the EU and will come into force on the date of the UK’s exit from the EU.
The Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations, SI 2018/1105, amend references to ‘EEA’ in the tests used to assess whether films, TV programmes and video games are ‘culturally British’ for the purposes of corporation tax relief on production costs. The change is necessary to ensure that UK nationals working as production staff continue to qualify once the UK leaves the EU and ceases to be an EEA state.
The regulations are made using powers in the European Union (Withdrawal) Act 2018 to correct deficiencies of ‘retained EU law’ after the UK’s withdrawal from the EU and will come into force on the date of the UK’s exit from the EU.
