Textual Amendments
F1Sch. 1 heading substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 16; S.I. 2006/3399, art. 2
[F24[F3(1)A film is a British film for the purposes of this Schedule if it passes the relevant cultural test (see paragraph 4A, 4B or 4C).]U.K.
(4)For the purposes of this paragraph and paragraphs 4A to 4D a state shall be treated as if it were a member State if—
(a)it is a party to an agreement under Article 310 of the Treaty establishing the European Community, and
(b)the agreement requires a maker of a film who is ordinarily resident or registered in that state to be treated for the purposes of this Schedule in the same way as a maker of a film who is ordinarily resident or registered in a member State.
(5)Her Majesty may by Order in Council provide for films to be treated as British films for the purposes of this Schedule if they are made in accordance with the terms of any agreement between Her Majesty’s Government in the United Kingdom and any other government, international organisation or authority.
(6)This paragraph has effect subject to paragraph 5 (excluded films).]
Textual Amendments
F2 Sch. 1 paras. 4-4D substituted for Sch. 1 para. 4 (1.4.2006) by Films (Definition of British Film) Order 2006 (S.I. 2006/643) , arts. 1(1) , 4 (with art. 2 )
F3Sch. 1 para. 4(1) substituted for Sch. 1 para. 4(1)-(3) (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 20; S.I. 2006/3399, art. 2