[ Excluded filmsU.K.
[5[(1)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—U.K.
(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.]
[(3)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.]]