Section 1216CB — Corporation Tax Act 2009: British programme

British programme 1216CB 1 The relevant programme must be certified by the Secretary of State as a British programme.

2 The Secretary of State, with the approval of the Treasury, may by regulations specify conditions which must be met by a relevant programme before it may be certified as a British programme. These conditions are known as the “cultural test”.

3 Regulations under subsection (2) may—

a specify different conditions in relation to different descriptions of relevant programme, b provide that specified descriptions of programme may not be certified as a British programme, and c enable the Secretary of State to direct that any provision made by virtue of paragraph (b) does not apply to a programme that meets specified conditions. “ Specified ” means specified in the regulations.

4 Regulations under subsection (2) are to be made by statutory instrument.

5 A statutory instrument containing regulations under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.

6 Sections 1216CC and 1216CD contain further provision about certification of programmes as British programmes, including provision about applications for, and withdrawal of, certification.