British films for purposes of the ScheduleU.K.
[4[(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 217 of the Treaty on the Functioning of the European Union], 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).
[4A(1)The cultural test for a film other than a documentary (see paragraph 4B) or an animation (see paragraph 4C) is as follows.U.K.
(2)Subject to sub-paragraph (7), a film passes the cultural test if it is awarded at least [18 points] in total.
(3)Up to [18 points] shall be awarded in respect of the content of the film as follows—
(a) up to 4 points depending on the percentage of the film 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 film that [are qualifying persons] as follows—
(i)if there are more than three characters depicted in the film, 4 points if two or three of the three lead characters [are qualifying persons] or, if only one of the three lead characters [is a qualifying person], 2 points if he is the first or second lead, 1 point if he is the third lead;
(ii)if there are only three characters depicted in the film, 4 points if two or three of them [are qualifying persons] or, if only one of them [is a qualifying person], 2 points if he is the first or second lead, 1 point if he is the third lead;
(iii)if there are only two characters depicted in the film, 4 points if both of them [are qualifying persons], 2 points if one of them is;
(iv)if there is only one character depicted in the film, 4 points if he [is a qualifying person];
(c)4 points if the film depicts a [qualifying] story;
(d) up to [6 points] depending on the percentage of the original dialogue that is recorded in [a language recognised for official purposes in the United Kingdom or another EEA state] as follows—
(i)[6 points] for at least 75%;
(ii)[4 points] for at least 66%;
(iii)2 points for at least 50%;
(iv)1 point for at least 25%.
(4)Up to 4 points may be awarded in respect of the contribution of the film to the promotion, development and enhancement of [one or more of the following—
(a)British creativity;
(b)British heritage;
(c)diversity].
(5)[Up to 5 points shall be awarded in respect of work carried out in the making of the film as follows—
(a)4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under paragraphs (b) or (c) below, in which case nil)—
(i)principal photography;
(ii)visual effects;
(iii)special effects;
(b)2 points if at least 50% of the work carried out on either of the following is carried out in the United Kingdom—
(i)principal photography;
(ii)special effects;
(c)2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom;
(d)1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—
(i)performing and recording the music score created for the film;
(ii)audio post production;
(iii)picture post production.]
(6)Up to 8 points shall be awarded in respect of the personnel involved in the making of the film as follows—
(a)1 point if the director (or, if there is more than one, the lead director) is a qualifying person;
(b)1 point if at least one of the scriptwriters (or, if there are more than three, of the three lead scriptwriters) is a qualifying person;
(c)1 point if at least one of the producers (or, if there are more than three, of the three lead producers) is a qualifying person;
(d)1 point if the composer (or, if there is more than one, the lead composer) is a qualifying person;
(e)1 point if at least one of the actors (or, if there are more than three, of the three lead actors) is a qualifying person;
(f)1 point if at least 50% of the cast are qualifying persons;
(g)1 point if at least one of the heads of department is a qualifying person;
(h)1 point if at least 50% of the production crew are qualifying persons.
(7)A film that is awarded all the points available under sub-paragraphs (3)(d) (language), (5) (where work carried out) and (6) (personnel) does not pass the cultural test unless—
(a)it is awarded at least 2 points under sub-paragraph (3)(a) (setting),
(b)it is awarded at least 2 points under sub-paragraph (3)(b) (characters), or
(c)it is awarded 4 points under sub-paragraph (3)(c) (story).
4B(1)The cultural test for a documentary is as follows.U.K.
(2)Subject to sub-paragraph (7), a film passes the cultural test if it is awarded at least [18 points] in total.
(3)Up to [18 points] shall be awarded in respect of the content of the film as follows—
(a) up to 4 points depending on the percentage of the film 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 [participants] ... in the film that [are qualifying persons] as follows—
(i)if there are more than three [participants] ... in the film, 4 points if two or three of the three lead [participants] [are qualifying persons] or, if only one of the three lead [participants] [is a qualifying person], 2 points if he is the first or second lead, 1 point if he is the third lead;
(ii)if there are only three [participants] ... in the film, 4 points if two or three of them [are qualifying persons] or, if only one of them [is a qualifying person], 2 points if he is the first or second lead, 1 point if he is the third lead;
(iii)if there are only two [participants] ... in the film, 4 points if both of them [are qualifying persons], 2 points if one of them is;
(iv)if there is only one [participant] ... in the film, 4 points if he [is a qualifying person];
(c)4 points if the film depicts a [qualifying] story;
(d) up to [6 points] depending on the percentage of the original dialogue that is recorded in [a language recognised for official purposes in the United Kingdom or another EEA state] as follows—
(i)[6 points] for at least 75%;
(ii)[4 points] for at least 66%;
(iii)2 points for at least 50%;
(iv)1 point for at least 25%.
(4)Up to 4 points may be awarded in respect of the contribution of the film to the promotion, development and enhancement of [one or more of the following—
(a)British creativity;
(b)British heritage;
(c)diversity].
(5)[Up to 5 points shall be awarded in respect of work carried out in the making of the film as follows—
(a)4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under paragraph (b) or (c) below, in which case nil)—
(i)principal photography;
(ii)visual effects;
(iii)research and development;
(iv)special effects;
(b)2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—
(i)principal photography;
(ii)research and development;
(iii)special effects;
(c)2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom;
(d)1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—
(i)performing and recording the music score created for the film;
(ii)audio post production;
(iii)picture post production.]
(6)Up to 8 points shall be awarded in respect of the personnel involved in the making of the film as follows—
(a)1 point if the director (or, if there is more than one, the lead director) is a qualifying person;
(b)1 point if at least one of the scriptwriters (or, if there are more than three, of the three lead scriptwriters) is a qualifying person;
(c)1 point if at least one of the producers (or, if there are more than three, of the three lead producers) is a qualifying person;
(d)1 point if the composer (or, if there is more than one, the lead composer) is a qualifying person;
(e)1 point if at least one of the participants (or, if there are more than three, of the three lead participants) is a qualifying person;
(f)1 point if at least 50% of the participants are qualifying persons;
(g)1 point if at least one of the heads of department is a qualifying person;
(h)1 point if at least 50% of the production crew are qualifying persons.
(7)A film that is awarded all the points available under sub-paragraphs (3)(d) (language), (5) (where work carried out) and (6) (personnel) does not pass the cultural test unless—
(a)it is awarded at least 2 points under sub-paragraph (3)(a) (setting),
(b)it is awarded at least 2 points under sub-paragraph (3)(b) ([participants]), or
(c)it is awarded 4 points under sub-paragraph (3)(c) (story).
4C(1)The cultural test for an animation is as follows.U.K.
(2)Subject to sub-paragraph (7), a film passes the cultural test if it is awarded at least [18 points] in total.
(3)Up to [18 points] shall be awarded in respect of the content of the film as follows—
(a) up to 4 points depending on the percentage of the film 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 film that [are qualifying persons] as follows—
(i)if there are more than three characters depicted in the film, 4 points if two or three of the three lead characters [are qualifying persons] or, if only one of the three lead characters [is a qualifying person], 2 points if he is the first or second lead, 1 point if he is the third lead;
(ii)if there are only three characters depicted in the film, 4 points of two or three of them [are qualifying persons] or, if only one of them [is a qualifying person], 2 points if he is the first or second lead, 1 point if he is the third lead;
(iii)if there are only two characters depicted in the film, 4 points both of them [are qualifying persons], 2 points if one of them is;
(iv)if there is only one character depicted in the film, 4 points if he [is a qualifying person];
(c)4 points if the film depicts a [qualifying] story;
(d) up to [6 points] depending on the percentage of the original dialogue that is recorded in [a language recognised for official purposes in the United Kingdom or another EEA state] as follows—
(i)[6 points] for at least 75%;
(ii)[4 points] for at least 66%;
(iii)2 points for at least 50%;
(iv)1 point for at least 25%.
(4)Up to 4 points may be awarded in respect of the contribution of the film to the promotion, development and enhancement of [one or more of the following—
(a)British creativity;
(b)British heritage;
(c)diversity].
(5)[Up to 5 points shall be awarded in respect of work carried out in the making of the film as follows—
(a)4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under paragraph (b) or (c) below, in which case nil)—
(i)shooting;
(ii)visual design;
(iii)layout and storyboarding;
(iv)visual effects;
(v)special effects;
(b)2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—
(i)shooting;
(ii)visual design;
(iii)layout and storyboarding;
(iv)special effects;
(c)2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom;
(d)1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—
(i)performing and recording the music score created for the film;
(ii)voice recording;
(iii)audio post production;
(iv)picture post production.]
(6)Up to 8 points shall be awarded in respect of the personnel involved in the making of the film as follows—
(a)1 point if the director (or, if there is more than one, the lead director) is a qualifying person;
(b)1 point if at least one of the scriptwriters (or, if there are more than three, of the three lead scriptwriters) is a qualifying person;
(c)1 point if at least one of the producers (or, if there are more than three, of the three lead producers) is a qualifying person;
(d)1 point if the composer (or, if there is more than one, the lead composer) is a qualifying person;
(e)1 point if at least one of the actors (or, if there are more than three, of the three lead actors) is a qualifying person;
(f)1 point if at least 50% of the cast are qualifying persons;
(g)1 point if at least one of the heads of department is a qualifying person;
(h)1 point if at least 50% of the production crew are qualifying persons.
(7)A film that is awarded all the points available under sub-paragraphs (3)(d) (language), (5) (where work carried out) and (6) (personnel) does not pass the cultural test unless—
(a)it is awarded at least 2 points under sub-paragraph (3)(a) (setting),
(b)it is awarded at least 2 points under sub-paragraph (3)(b) (characters), or
(c)it is awarded 4 points under sub-paragraph (3)(c) (story).]
4D(1)In paragraphs 4A to 4C—U.K.
“cast” means all the actors and performers but not the extras who appear in a film;
“heads of department” has the meaning given by sub-paragraph (2);
“participant” means a presenter, narrator, subject or other person who participates and appears in a documentary;
“production crew” means all the persons directly involved in the production of a film who do not appear in the film;
“qualifying person” means a citizen of, or a person ordinarily resident in, [an EEA state];
...
“special effects” means artificial techniques or processes, which are not visual effects, used to create an illusion in a film;
“visual effects” means digital alterations to a film’s images.
(2)“Heads of department” means—
(a)in paragraph 4A, the lead cinematographer, the lead production designer, the lead costume designer, the lead editor, the lead sound designer, the lead visual effects supervisor and the lead hair and makeup supervisor;
(b)in paragraph 4B, the lead cameraman, the lead sound recordist, the lead editor and the lead researcher;
(c)in paragraph 4C, the lead layout supervisor, the lead production designer, the lead character designer, the lead editor, the lead sound designer, the lead visual effects supervisor and the lead modelling supervisor.
(3)[For the purposes of paragraphs 4A to 4C—
(a) a film is set in the United Kingdom or another EEA state if it is set in a country which is now part of the United Kingdom or another EEA state; and
(b) a film depicts a qualifying story if the subject matter of the film or the underlying material on which the film is based is from the United Kingdom or another EEA state.]
(4)The amount of work that is carried out in the United Kingdom or elsewhere shall be determined—
(a)for the purposes of [paragraphs 4A(5)(a)(i) and (b)(i) and 4B(5)(a)(i) and (b)(i)] (principal photography), by reference to the number of days spent on the work;
[(b)for the purposes of the rest of [paragraphs 4A(5) and 4B(5) and paragraph] 4C(5) (other matters), by reference to the amount of expenditure on the work.]
(5)No points shall be awarded under any provision of [paragraph 4A(5), 4B(5) or 4C(5) (where work carried out)] in respect of work the expenditure on which is, in the opinion of the Secretary of State, insignificant in relation to the expenditure on all the work carried out in the making of the film.]