SCHEDULES
SCHEDULE 1F2Certification of British films for purposes of film tax relief
F3 Excluded films
Sch. 1 para. 4D(4)(b) substituted (1.1.2007) by Films (Definition of British Film) (No.2) Order 2006 (S.I. 2006/3430) , arts. 1(1)(a) , 4(3) (with art. 2 )
F15
F41
A film must not be certified as a British film for the purposes of this Schedule if parts of the film whose playing time exceeds 10% of the total playing time of the film are derived from a previous film, unless—
a
the two films have the same film production company or producer, and
b
the previous film has not been certified under this Schedule.
2
The Secretary of State may direct that sub-paragraph (1) shall not apply in relation to a film if in his opinion–
a
it is a documentary; and
b
its subject matter makes it appropriate for sub-paragraph (1) not to be applied.
F53
For the purposes of this paragraph—
a
the film soundtrack shall be left out of account;
b
“ producer ” means the person by whom the arrangements necessary for the making of the film are undertaken;
c
in relation to certification before the commencement of Chapter 3 of Part 3 of the Finance Act 2006, references to certification of a film shall be read as references to certification of the master negative, tape or disc of the film.
Sch. 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