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SCHEDULES

SCHEDULE 1U.K. [F1Certification of British films for purposes of [F2audiovisual expenditure credit and] film tax relief ]

Textual Amendments

F1Sch. 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

F2Words in Sch. 1 heading inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 2(3)(a) (with Sch. 2 paras. 16(1), 17-25)

[F3 Regulations and ordersU.K.

Textual Amendments

F3 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 )

10(1)The Secretary of State may make regulations—U.K.

(a)prescribing the form of applications under paragraph 2;

(b)prescribing the particulars and evidence necessary for satisfying the Secretary of State that a film is a British film for the purposes of this Schedule;

(c)providing that any statutory declaration which is required by paragraph[F42(6)] to be made by any person shall be deemed to be properly made if it is made on his behalf by any such person as may be specified in the regulations.

(2)The Secretary of State with the approval of the Treasury may by order make such modifications of any of the provisions of paragraphs 1 and [F54 to 5 ] as he considers appropriate; and any such order may contain such incidental, supplemental and transitional provisions as he considers appropriate in connection with the order.

(3)In sub-paragraph (2) “modifications” includes additions, omissions and alterations.

(4)Any regulations or order under this paragraph shall be made by statutory instrument.

(5)Any regulations under this paragraph shall be laid before Parliament after being made; but no order shall be made under this paragraph unless it has been laid before Parliament and approved by a resolution of each House.]

Textual Amendments

F4Reference in Sch. 1 para. 10(1)(c) substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 23(a); S.I. 2006/3399, art. 2

F5Words in Sch. 1 para. 10(2) substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 23(b); S.I. 2006/3399, art. 2