The Cultural Test (Television Programmes) (Amendment) Regulations, SI 2015/1449, make changes to the cultural test for drama and documentary programmes with effect from 23 July 2015, bringing this into line with the cultural test for film which was introduced in 2007. The regulations also propose the same test for children’s television programmes, following the new relief introduced by FA 2015. These cultural tests form part of qualification for the corporation tax reliefs in respect of television production development.
The Cultural Test (Television Programmes) (Amendment) Regulations, SI 2015/1449, make changes to the cultural test for drama and documentary programmes with effect from 23 July 2015, bringing this into line with the cultural test for film which was introduced in 2007. The regulations also propose the same test for children’s television programmes, following the new relief introduced by FA 2015. These cultural tests form part of qualification for the corporation tax reliefs in respect of television production development.
