Corporation Tax Citation and commencement 1 These Regulations may be cited as the Cultural Test (Television Programmes) (Amendment) Regulations 2015 and come into force on 23rd July 2015. Application 2 1 These Regulations have effect in relation to any television programme other than an excepted programme. 2 A television programme is an excepted programme if— a an application for certification of the programme was made before the commencement day, or b the television production company has made an election in relation to the programme under paragraph (3). 3 A television production company may make an election under this regulation in relation to a television programme if— a the first day of principal photography (in relation to dramas ) or shooting (in relation to documentaries or animations) was before the commencement day, and b no application for certification of the programme was made before the commencement day. 4 In this regulation— “application for certification” means an application for an interim or final certificate under section 1216CC of the Corporation Tax Act 2009, and “commencement day” means 23rd July 2015. Interpretation 3 In these Regulations “the 2013 Regulations ” means the Cultural Test (Television Programmes) Regulations 2013 . Amendments to Part 1 of the 2013 Regulations 4 1 Part 1 of the 2013 Regulations is amended as follows. 2 In regulation 2 (interpretation)— a in paragraph (1)— i in the definition of “participant”, after “in a documentary” insert “or a children’s programme”; ii in the definition of “programme”, for “or an animation” substitute “, an animation or a children’s programme”; b in sub-paragraph (2)(c), after “lead modelling supervisor” insert— 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 . Amendments to Part 2 of the 2013 Regulations 5 1 Part 2 of the 2013 Regulations is amended as follows. 2 In regulation 3 (Cultural test: dramas and documentaries)— a in sub-paragraph (2)(a), for “16 points” substitute “18 points”; b in paragraph (4)— i for “16 points” substitute “18 points”; ii in sub-paragraph (d)— aa for “4 points” substitute “6 points” (in both places); bb for “the English language or a recognised regional or minority language” substitute “a language recognised for official purposes in the United Kingdom or another EEA state”; and cc for “3 points” substitute “4 points”; c in paragraph (5), for “British culture” substitute— one or more of the following— a British creativity; b British heritage; or c diversity ; d for paragraph (6), substitute— 6 Up to 5 points will be awarded in respect of work carried out in the making of the drama or documentary as follows— a 4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under sub-paragraphs (b) or (c) below, in which case nil)— i in relation to a drama— aa principal photography; bb visual effects; cc special effects; ii in relation to a documentary— aa shooting; bb visual effects; cc research and development; dd special effects; b 2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom— i in relation to a drama— aa principal photography; bb special effects; ii in relation to a documentary— aa shooting; bb research and development; cc special effects; c 2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom; d 1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom— i performing and recording the music score created for the drama or documentary; ii audio post production; iii picture post production. . 3 After regulation 4 (Cultural test: animation), insert— Cultural test: children’s programme 4A 1 A children’s programme will be certified by the Secretary of State as a British programme under section 1216CB(1) of the Act only if it passes the following cultural test. 2 A children’s programme passes the cultural test if it meets either of the following conditions— a subject to paragraph (3), it is awarded at least 18 points in total under paragraphs (4) to (7); or b it is a qualifying co-production made in accordance with an international agreement specified in Schedule 1. 3 A children’s programme that is awarded all the points available under paragraphs (4)(d) (language), (6) (where work carried out) and (7) (personnel) will not pass the cultural test unless it is awarded— a at least 2 points under paragraph (4)(a) (setting); b at least 2 points under paragraph (4)(b) (characters); or c 4 points under paragraph (4)(c) (story). 4 Up to 18 points will be awarded in respect of the content of the children’s programme as follows— a up to 4 points depending on the percentage of the children’s programme that is set in the United Kingdom or another EEA state as follows— i 4 points for at least 75%; ii 3 points for at least 66%; iii 2 points for at least 50%; iv 1 point for at least 25%; b up to 4 points depending on the number of the characters or participants in the children’s programme that are from the United Kingdom or another EEA state as follows— i if there are more than three characters or participants in the children’s programme— aa if two or three of the three lead characters or participants are from the United Kingdom or another EEA state, 4 points; bb if only one of the three lead characters or participants is from the United Kingdom or another EEA state, 2 points if that character or participant is the first or second lead, or 1 point if that character or participant is the third lead; ii if there are only three characters or participants in the children’s programme— aa if two or three of the characters or participants are from the United Kingdom or another EEA state, 4 points; bb if only one of the characters or participants is from the United Kingdom or another EEA state, 2 points if that character or participant is the first or second lead, or 1 point if that character or participant is the third lead; iii if there are only two characters or participants in the children’s programme— aa if both of the characters or participants are from the United Kingdom or another EEA state, 4 points; bb if one of the characters or participants is from the United Kingdom or another EEA state, 2 points; iv if there is only one character or participant in the children’s programme, 4 points if that character is from the United Kingdom or another EEA state. c 4 points if the children’s programme depicts a British story or a story which relates to another EEA state; d up to 6 points depending on the percentage of the original dialogue that is recorded in a language recognised for official purposes in the United Kingdom or another EEA state as follows— i 6 points for at least 75%; ii 4 points for at least 66%; iii 2 points for at least 50%; iv 1 point for at least 25%. 5 Up to 4 points will be awarded in respect of the contribution of the children’s programme to the promotion, development and enhancement of one or more of the following— a British creativity; b British heritage; or c diversity. 6 Up to 5 points will be awarded in respect of the work carried out in the making of the children’s programme as follows— a 4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under sub-paragraphs (b) or (c) below, in which case nil)— i principal photography; ii animation shooting; iii visual design; iv layout and storyboarding; v research and development; vi visual effects; vii special effects; b 2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom— i principal photography; ii animation shooting; iii visual design; iv layout and storyboarding; v research and development; vi special effects; c 2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom; d 1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom— i performing and recording the music score for the children’s programme; ii voice recording; iii audio post production; iv picture post production. 7 Up to 8 points will be awarded in respect of the personnel involved in the making of the children’s programme as follows— a 1 point if a director (or, if there are more than three, one of the three lead directors) is a qualifying person; b 1 point if at least one of the scriptwriters (or, if there are more than three, one of the three lead scriptwriters) is a qualifying person; c 1 point if at least one of the producers (or, if there are more than three, one of the three lead producers) is a qualifying person; d 1 point if a composer (or, if there are more than three, one of the three lead composers) is a qualifying person; e 1 point if at least one of the actors or participants (or, if there are more than three, one of the three lead actors or participants) is a qualifying person; f 1 point if at least 50% of the cast are qualifying persons; g 1 point if at least one of the heads of department is a qualifying person; h 1 point if at least 50% of the production crew are qualifying persons. 8 A children’s programme which is set in, or in which any character or participant is from, an undetermined location is eligible to be awarded points under paragraphs (4)(a)(ii)-(iv) (setting) and (4)(b) (characters or participants) as if that location were in the UK or another EEA state, provided that it complies with the following condition. 9 The condition is that that children’s programme is awarded at least one point under any of— a paragraph (4)(c) (story); b paragraph (4)(d) (language); or c paragraph (5) (culture). . Amendments to Part 3 of the 2013 Regulations 6 1 Part 3 of the 2013 Regulations is amended as follows. 2 In regulation 6(2)(b), for “regulation 3(2)(b) or 4(2)(b)” substitute “regulation 3(2)(b), 4(2)(b) or 4A(2)(b)”. 3 In regulation 9(1), for “regulation 3(6) or (7), or 4(6) or (7)” substitute “any of regulations 3(6), 3(7), 4(6), 4(7), 4A(6) or 4A(7)”. 4 In regulation 11(a), for “regulation 3(6)(a)(i)(aa)”, substitute “regulations 3(6)(a)(i)(aa), 3(6)(b)(i)(aa), 4A(6)(a)(i), or 4A(6)(b)(i)”. 5 In regulation 11(b), for “regulation 3(6) and regulation 4(6)” substitute “regulations 3(6), 4(6) and 4A(6)”. 6 In regulation 12, for “regulation 3(6) or regulation 4(6)” substitute “regulations 3(6), 4(6) or 4A(6)”. Amendments to Schedule 1 to the 2013 Regulations 7 1 Schedule 1 to the 2013 Regulations is amended as follows. 2 In the heading, for “Regulation 3(2)(b), 4(2)(b)” substitute “Regulations 3(2)(b), 4(2)(b), 4A(2)(b)”. 3 For “regulations 3(2)(b) and 4(2)(b)” substitute “regulations 3(2)(b), 4(2)(b) and 4A(2)(b)”. Amendments to Schedule 2 to the 2013 Regulations 8 1 Schedule 2 of the 2013 Regulations is amended as follows. 2 In paragraph 2, for “or an animation” substitute “an animation, or a children’s programme”. 3 In paragraph 11, after “drama” insert “or a children’s programme”. 4 In paragraph 14, for “or animation” substitute “, animation, or children’s programme”. 5 For paragraph 15, substitute “The reasons why any point should be awarded under regulation 3(4) (drama or documentary), 4(4) (animation) or 4A(4) (children’s programme) (as the case may be).”. 6 For paragraph 16, substitute “The reasons why any point should be awarded under regulation 3(5) (drama or documentary), 4(5) (animation) or 4A(5) (children’s programme) (as the case may be).”. 7 In paragraph 17, after “regulation 3(6)(a)(i)(aa)”, insert “, 3(6)(b)(i)(aa), 4A(6)(a)(i) or 4A(6)(b)(i)”. 8 In paragraph 18, for “regulation 3(6) or 4(6)” substitute “regulation 3(6), 4(6) or 4A(6)”. 9 In paragraph 19, for “regulation 3(7) or 4(7)” substitute “regulation 3(7), 4(7) or 4A(7)”. Ed Vaizey Minister of State Department for Culture, Media and Sport and Department for Business, Innovation and Skills 29th June 2015 We approve, David Evennett Mel Stride Two Lords Commissioners of Her Majesty’s Treasury 29th June 2015