The Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations 2018

This Instrument will ensure the continued smooth operation of the UK's cultural tests for films, television programmes and video games after the UK has left the European Union. The cultural tests are used to assess whether films, television programmes and video games are culturally British and are therefore eligible for tax relief on production costs.

Statutory instrument

Statutory Instrument EU Withdrawal Regulations Cultural Test

Explanatory memorandum

Explanatory Memorandum Cultural Tests

Note

Until committees in both Houses are ready, this SI is a final draft and has not been laid for sifting by the committees.

Published 4 July 2018