CINEMAS AND FILMS Citation, commencement, extent and interpretation 1 1 These Regulations may be cited as the Corporation Tax (Certification as Low-Budget Film) Regulations 2024 and come into force on 30th October 2024. 2 These Regulations extend to England and Wales, Scotland and Northern Ireland. 3 In these Regulations, “ total core expenditure ”, in relation to a film , means the total of the core expenditure incurred and anticipated to be incurred in relation to the film. Certification as low-budget film: budget condition 2 1 Paragraph (2) applies for the purposes of section 1179DJA(1)(b) of the Corporation Tax Act 2009 (requirements for a film to be certified as low-budget where a certificate under Schedule 1 to the Films Act 1985 is granted in relation to the film). 2 The budget condition, in relation to a film, is that the total core expenditure in relation to the film does not exceed £23,500,000. Certification as low-budget film: modification of test for creative connection condition 3 1 In relation to a film that has more than one director, the test in section 1179DJA(4)(a) of the Corporation Tax Act 2009 may be satisfied by reference to any director of the film who is a lead director. 2 In relation to a film that has more than one scriptwriter, the test in section 1179DJA(4)(a) of the Corporation Tax Act 2009 may be satisfied by reference to any scriptwriter of the film who is a lead scriptwriter. 3 For the purposes of this regulation— a a director of a film is a lead director if the contribution made by them to the film in that role is greater than or equal to the contribution made by each other director to the film in that role; b a scriptwriter of a film is a lead scriptwriter if the contribution made by them to the film in that role is greater than or equal to the contribution made by each other scriptwriter to the film in that role. Particulars and evidence prescribed for the purposes of the budget and creative connection conditions 4 1 An application for a low-budget certificate must comply with paragraph (2) for the purposes of satisfying the Secretary of State that— a the budget condition is met, and b except where the film is a qualifying co-production , the creative connection condition is met. 2 The application must include or be accompanied by— a the particulars and evidence prescribed in the Schedule in relation to the budget condition, b except where the film is a qualifying co-production, the particulars and evidence prescribed in the Schedule in relation to the creative connection condition, c a statutory declaration by— i a director or secretary of the production company for the film, or ii a representative of the production company for the film who is authorised by a director or secretary of the production company to provide the statutory declaration, to the effect that all the particulars provided in the application are correctly stated to the best of the declarant’s information and belief, d where the person making the statutory declaration is a person falling within sub-paragraph (c)(ii), a signed letter or email from the director or secretary concerned authorising the person to provide the statutory declaration, and e a report prepared by a person referred to in paragraph (3) verifying the particulars prescribed in— i paragraph 1 of the Schedule, and ii except where the film is a qualifying co-production, paragraph 6(c) of the Schedule. 3 A person referred to in this paragraph is a person who is eligible for appointment as a statutory auditor under section 1212 of the Companies Act 2006 and is not and was not at any time while the film was being made— a in partnership with the production company for the film or any officer or servant of the production company, b in the employment of the production company for the film or any officer or servant of the production company, or c an officer or servant of the production company for the film or, if the production company is a member of a group of companies , of any other company in that group. Chris Bryant Minister of State Department for Culture, Media and Sport 7th October 2024 We approve, Jeff Smith Nicholas Dakin Two of the Lords Commissioners of His Majesty's Treasury 8th October 2024