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Film, TV and video games relief after Brexit

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The Department for Culture, Media and Sports (DCMS) has published draft regulations which 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 draft Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations 2018 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. See

Issue: 1407
Categories: News , Brexit