http://www.legislation.gov.uk/ukpga/1985/21/schedule/1/crossheading/preliminary/2007-01-01Films Act 1985An Act to repeal the Films Acts 1960 to 1980; to make further provision with respect to the financing of films; and for connected purposes.1985-05-23texttext/xmlenStatute Law Database2024-06-04Expert Participation2007-01-01 SCHEDULESSCHEDULE 1 <Substitution ChangeId="key-49ecbb6c6bfdfba37e95e24c0c0d41a0-1445421391171" CommentaryRef="key-49ecbb6c6bfdfba37e95e24c0c0d41a0">Certification of British films for purposes of film tax relief </Substitution> Preliminary11In this Schedule—film” includes any record, however made, of a sequence of visual images that is capable of being used as a means of showing that sequence as a moving picture;film production company” has the same meaning as in Chapter 3 of Part 3 of the Finance Act 2006 (see section 32 of that Act).2For the purposes of this Schedule each part of a series of films is treated as a separate film, unless—athe films form a series with not more than 26 parts,bthe combined playing time is not more than 26 hours, andcthe series constitutes a self-contained work or is a series of documentaries with a common theme,in which case the films are treated as a single film.3References in this Schedule to a film include the film soundtrack.4For the purposes of this Schedule a film is completed when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and distributed for presentation to the general public.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. 2Sch. 1 para. 1 substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 17; S.I. 2006/3399, art. 2
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1985/21/schedule/1/crossheading/preliminary/2007-01-01</dc:identifier>
<dc:title>Films Act 1985</dc:title>
<dc:description>An Act to repeal the Films Acts 1960 to 1980; to make further provision with respect to the financing of films; and for connected purposes.</dc:description>
<dc:date>1985-05-23</dc:date>
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<ukm:AffectingTitle>The Treaty of Lisbon (Changes in Terminology) Order 2011</ukm:AffectingTitle>
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<Title> SCHEDULES</Title>
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<Number>SCHEDULE 1</Number>
<TitleBlock>
<Title>
<Substitution ChangeId="key-49ecbb6c6bfdfba37e95e24c0c0d41a0-1445421391171" CommentaryRef="key-49ecbb6c6bfdfba37e95e24c0c0d41a0">Certification of British films for purposes of film tax relief </Substitution>
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<Title> Preliminary</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/21/section/1/2007-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/21/section/1" RestrictEndDate="2009-04-01" RestrictStartDate="2007-01-01" id="section-1" RestrictExtent="E+W+S+N.I.">
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<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">1</Substitution>
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<Pnumber>
<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">1</Substitution>
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<Text>
<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">In this Schedule—</Substitution>
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<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09"></Substitution>
<Term>
<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">film</Substitution>
</Term>
<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">” includes any record, however made, of a sequence of visual images that is capable of being used as a means of showing that sequence as a moving picture;</Substitution>
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<Text>
<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09"></Substitution>
<Term>
<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">film production company</Substitution>
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<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">” has the same meaning as in Chapter 3 of Part 3 of the Finance Act 2006 (see section 32 of that Act).</Substitution>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/21/section/1/2/2007-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/21/section/1/2" id="section-1-2">
<Pnumber>
<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">2</Substitution>
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<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">For the purposes of this Schedule each part of a series of films is treated as a separate film, unless—</Substitution>
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<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">a</Substitution>
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<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">the films form a series with not more than 26 parts,</Substitution>
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<Pnumber>
<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">b</Substitution>
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<Text>
<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">the combined playing time is not more than 26 hours, and</Substitution>
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<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">the series constitutes a self-contained work or is a series of documentaries with a common theme,</Substitution>
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<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">in which case the films are treated as a single film.</Substitution>
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<Pnumber>
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<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">References in this Schedule to a film include the film soundtrack.</Substitution>
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<Pnumber>
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<Substitution ChangeId="key-eb2bbe6a4677376d8e1241d36236af09-1445422800052" CommentaryRef="key-eb2bbe6a4677376d8e1241d36236af09">For the purposes of this Schedule a film is completed when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and distributed for presentation to the general public.</Substitution>
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<Para>
<Text>
<CitationSubRef id="cxmxpw1o1-00007" SectionRef="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/1985/21/schedule/1">Sch. 1 heading</CitationSubRef>
substituted (1.1.2007) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="cxmxpw1o1-00008" Class="UnitedKingdomPublicGeneralAct" Year="2006" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation>
,
<CitationSubRef id="cxmxpw1o1-00009" CitationRef="cxmxpw1o1-00008" SectionRef="section-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/53/1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="cxmxpw1o1-00010" CitationRef="cxmxpw1o1-00008" SectionRef="schedule-5-paragraph-16" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/5/paragraph/16" Operative="true">Sch. 5 para. 16</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/3399" id="cxmxpw1o1-00011" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="3399" Title="Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006">S.I. 2006/3399</Citation>
,
<CitationSubRef id="cxmxpw1o1-00012" CitationRef="cxmxpw1o1-00011" SectionRef="article-2" URI="http://www.legislation.gov.uk/id/uksi/2006/3399/article/2">art. 2</CitationSubRef>
</Text>
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<Para>
<Text>
<CitationSubRef id="cxmyirn61-00007" SectionRef="schedule-1-paragraph-1" URI="http://www.legislation.gov.uk/id/ukpga/1985/21/schedule/1/paragraph/1">Sch. 1 para. 1</CitationSubRef>
substituted (1.1.2007) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="cxmyirn61-00008" Class="UnitedKingdomPublicGeneralAct" Year="2006" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation>
,
<CitationSubRef id="cxmyirn61-00009" CitationRef="cxmyirn61-00008" SectionRef="section-53-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/53/1">s. 53(1)</CitationSubRef>
,
<CitationSubRef id="cxmyirn61-00010" CitationRef="cxmyirn61-00008" SectionRef="schedule-5-paragraph-17" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/5/paragraph/17" Operative="true">Sch. 5 para. 17</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/3399" id="cxmyirn61-00011" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="3399" Title="Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006">S.I. 2006/3399</Citation>
,
<CitationSubRef id="cxmyirn61-00012" CitationRef="cxmyirn61-00011" SectionRef="article-2" URI="http://www.legislation.gov.uk/id/uksi/2006/3399/article/2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>