The Cultural Test (Video Games) Regulations 2014
| Year | 2014 |
2014No. 1958
CORPORATION TAX
The Cultural Test (Video Games) Regulations 2014
22ndJuly2014
24thJuly2014
19thAugust2014
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 1217CB and 1217CC(7) of the Corporation Tax Act 2009( 1).
Regulations 4to 11 of these Regulations are made with the approval of the Treasury in accordance with section 1217CB(2) of that Act.
Citation and commencement
1. (1) These Regulations may be cited as the Cultural Test (Video Games) Regulations 2014.
(2) They come into force on 19th August 2014.
Interpretation
2. In these Regulations-
"the Act" means the Corporation Tax Act 2009;
"development team" means all the persons directly involved in the development of the video game;
"heads of department" means the lead gameplay programmer, the lead gameplay designer, the lead level designer, the lead character artist, the lead sound designer, the lead graphics programmer and the lead level artist;
"qualifying person" means a national of, or a person ordinarily resident in, an EEA state; and
"recognised regional or minority language" means Welsh, Scottish-Gaelic, Irish, Scots, Ulster Scots, Cornish or British Sign Language.
3. For the purposes of these Regulations-
(a) a video game is set in the United Kingdom or another EEA state to the extent that it is set in a country which is now part of the United Kingdom or another EEA state;(b) a person or character in a video game is from the United Kingdom or another EEA state if the person or character is a national or resident of the United Kingdom or another EEA state (or was a national or resident of a country which is now part of the United Kingdom or another EEA state);(c) a video game depicts a British story or a story which relates to another EEA state if the subject matter of the video game (or the underlying material on which the video game is based) is British or relates to another EEA state; and(d) the amount of work for the purposes of regulation 9(where work carried out) is determined by reference to the amount of expenditure on the work.Cultural test: video games
4. A video game will be certified by the Secretary of State as a British video game under section 1217CB(1) of the Act only if it passes the following cultural test.
5. Subject to regulation 6, a video game passes the cultural test if it is awarded at least 16 points in total under regulations 7to 10.
6. A video game that is awarded all the points available under regulations 7(d)(language), 9(where work carried out) and 10(personnel) will not pass the cultural test unless it is awarded-
(a) at least 2 points under regulation 7(a)(setting);(b) at least 2 points under regulation 7(b)(characters); or(c) 4 points under regulation 7(c)(story).7. Up to 16 points will be awarded in respect of the content of the video game as follows-
(a) up to 4 points depending on the percentage of the video game that is set in the United Kingdom or another EEA state as follows-(i) 4 points for at least 75%;(ii) 3 points for at least 66%;(iii) 2 points for at least 50%;(iv) 1 point for at least 25;(b) up to 4 points depending on the number of the characters depicted in the video game that are from the United Kingdom or another EEA state as follows-(i) if there are more than three characters depicted in the video game-(aa) if two or three of the three lead characters are from the United Kingdom or another EEA state, 4 points;(bb) if only one of the three lead characters is from the United Kingdom or another EEA state, 2 points if that character is the first or second lead, or 1 point if that character is the third lead;(ii) if there are only three characters depicted in the video game-(aa) if two or three of the characters are from the United Kingdom or another EEA state, 4 points;(bb) if only one of the...To continue reading
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