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Statutory Instruments

2018 No. 1105

Exiting The European Union

Cinemas And Films

Corporation Tax

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

Sift requirements satisfied

11th September 2018

Made

22nd October 2018

Laid before Parliament

23rd October 2018

Coming into force in accordance with regulation 1

The Secretary of State makes these Regulations in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018( 1 ).

The requirements of paragraph 3(2) of Schedule 7 to that Act (relating to the appropriate Parliamentary procedure for these regulations) have been satisfied.

Citation and commencement

1. These Regulations may be cited as the Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations 2018 and come into force on exit day.

PART 1 Amendment of primary legislation

Amendment of the Films Act 1985

2. —(1)Schedule 1 to the Films Act 1985( 2 ) (certification of British films for purposes of film tax relief) is amended as follows.

(2) Omit paragraph 4(4)( 3 ).

(3) In paragraph 4A(3)( 4 )—

(a) in paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

(b) in paragraph (d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

(4) In paragraph 4B(3)( 5 )—

(a) in paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

(b) in paragraph (d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

(5) In paragraph 4C(3)( 6 )—

(a) in paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

(b) in paragraph (d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

(6) In paragraph 4D( 7 )—

(a) in sub-paragraph (1), in the definition of “qualifying person”, after “person ordinarily resident in,” insert “the United Kingdom or”; and

(b) in sub-paragraph (3)—

(i) in paragraph (a), for “United Kingdom or another EEA state” (in each place where it occurs), substitute “United Kingdom or an EEA state”; and

(ii) in paragraph (b), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

PART 2 Amendment of subordinate legislation

Amendment of the Cultural Test (Television Programmes) Regulations 2013

3. —(1)The Cultural Test (Television Programmes) Regulations 2013( 8 ) are amended as follows.

(2) In regulation 2(1), in the definition of “qualifying person”, after “person ordinarily resident in,”, insert “the United Kingdom or”.

(3) In regulation 3(4)—

(a) in sub-paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(b) in sub-paragraph (b), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(c) in sub-paragraph (b)(i)(aa), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(d) in sub-paragraph (b)(i)(bb), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(e) in sub-paragraph (b)(ii)(aa), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(f) in sub-paragraph (b)(ii)(bb), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(g) in sub-paragraph (b)(iii)(aa), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(h) in sub-paragraph (b)(iii)(bb), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(i) in sub-paragraph (b)(iv), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(j) in sub-paragraph (c), for “another EEA state”, substitute “an EEA state”; and

(k) in sub-paragraph (d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(4) In regulation 4—

(a) in paragraph (4)(a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(b) in paragraph (4)(b), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(c) in paragraph (4)(b)(i)(aa), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(d) in paragraph (4)(b)(i)(bb), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(e) in paragraph (4)(b)(ii)(aa), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(f) in paragraph (4)(b)(ii)(bb), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(g) in paragraph (4)(b)(iii)(aa), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(h) in paragraph (4)(b)(iii)(bb), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(i) in paragraph (4)(b)(iv), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(j) in paragraph (4)(c), for “another EEA state”, substitute “an EEA state”; and

(k) in paragraph (8), for “UK or another EEA state”, substitute “United Kingdom or an EEA state”.

(5) In regulation 4A—

(a) in paragraph (4)(a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(b) in paragraph (4)(b), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(c) in paragraph (4)(b)(i)(aa), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(d) in paragraph (4)(b)(i)(bb), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(e) in paragraph (4)(b)(ii)(aa), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(f) in paragraph (4)(b)(ii)(bb), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(g) in paragraph (4)(b)(iii)(aa), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(h) in paragraph (4)(b)(iii)(bb), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(i) in paragraph (4)(b)(iv), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(j) in paragraph (4)(c), for “another EEA state”, substitute “an EEA state”;

(k) in paragraph (4)(d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

(l) in paragraph (8), for “UK or another EEA state”, substitute “United Kingdom or an EEA state”.

(6) In regulation 10—

(a) in sub-paragraph (a), for “United Kingdom or another EEA state” (in each place where it occurs), substitute “United Kingdom or an EEA state”;

(b) in sub-paragraph (b), for “another EEA state” (in each place where it occurs), substitute “an EEA state”; and

(c) in sub-paragraph (c), for “United Kingdom or another EEA state” (in each place where it occurs), substitute “United Kingdom or an EEA state”.

Amendment of the Cultural Test (Video Games) Regulations 2014

4. —(1)The Cultural Test (Video Games) Regulations 2014( 9 ) are amended as follows.

(2) In regulation 2, in the definition of “qualifying person”, after “person ordinarily resident in,”, insert “the United Kingdom or”.

(3) In regulation 3—

(a) in sub-paragraph (a), for “United Kingdom or another EEA state” (in each place where it occurs), substitute “United Kingdom or an EEA state”;

(b) in sub-paragraph (b), for “United Kingdom or another EEA state” (in each place where it occurs), substitute “United Kingdom or an EEA state”; and

(c) in sub-paragraph (c), for “another EEA state” (in each place where it occurs), substitute “an EEA state”.

(4) In regulation 7—

(a) in sub-paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(b) in sub-paragraph (b), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(c) in sub-paragraph (b)(i)(aa), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(d) in sub-paragraph (b)(i)(bb), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(e) in sub-paragraph b(ii)(aa) for, “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(f) in sub-paragraph (b)(ii)(bb) for, “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(g) in sub-paragraph (b)(iii)(aa) for, “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(h) in sub-paragraph (b)(iii)(bb) for, “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”;

(i) in sub-paragraph (b)(iv) for, “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

(j) in sub-paragraph (c) for, “another EEA state”, substitute “an EEA state”.

(5) In regulation 11(1), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

Margot James

Minister for Digital and the Creative Industries

Department for Digital, Culture, Media and Sport

22nd October 2018

( 1 )

2018 c. 16 .

( 2 )

1985 c. 21 .

( 3 )

Paragraph 4 was amended by S.I. 2006/643 , the Finance Act 2006 (c. 25) , Schedule 5(2), paragraph 20 and S.I. 2012/1809 .

( 4 )

Paragraph 4A was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86 .

( 5 )

Paragraph 4B was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86 .

( 6 )

Paragraph 4C was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86 .

( 7 )

Paragraph 4D was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations 2018 (2018/1105)

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