Amendment of the Films Act 1985
This section has no associated Explanatory Memorandum
2.—(1) Schedule 1 to the Films Act 1985() (certification of British films for purposes of film tax relief) is amended as follows.
(2) Omit paragraph 4(4)().
(3) In paragraph 4A(3)()—
(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)()—
(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)()—
(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()—
(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”.