This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations are made in exercise of the powers in section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the United Kingdom from the European Union.
These Regulations amend European Economic Area (“EEA”) references in the statutory cultural tests used to assess whether films, television programmes and video games are culturally British in order to qualify for tax relief on production costs, in accordance with the Corporation Tax Act 2009.
The inclusion of UK nationals within the definitions of qualifying production personnel relies upon the fact that the UK is an EEA state. As the UK will cease to be an EEA state once it leaves the European Union, such references need to be amended to ensure British producers remain eligible to claim these tax reliefs.
Part 1 amends primary legislation and Part 2 amends subordinate legislation.
An impact assessment has not been produced for this instrument as no, or no significant, impact on the private or voluntary sectors is foreseen.
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