S.I. 2006/3430.

http://www.legislation.gov.uk/uksi/2015/86/article/2/madeThe Films (Definition of “British Film”) Order 2015enKing's Printer of Acts of Parliament2017-09-18CINEMAS AND FILMSThis Order updates the statutory test contained in Schedule 1 to the Films Act 1985 (“the Schedule”) that is used to assess whether a film is culturally British. Films that are certified by the Secretary of State as having passed this test are entitled to apply for tax relief on film production costs in accordance with Part 15 of the Corporation Tax Act 2009. Paragraphs 4A to 4C (applying to films, documentaries and animations respectively) of the Schedule set out points-based systems based on a number of criteria, including the setting, subject matter, characters, language, location of work and participants in the production of the film.
2Application1

The amendments made by this Order have effect in relation to any film other than an excepted film.

2

A film is an excepted film if—

a

the amendments made to Schedule 1 to the Films Act 1985 by the Films (Definition of “British Film”) (No 2) Order 2006 do not apply in relation to it,

b

an application for certification of the film was made before the commencement day, or

c

the film production company has made an election in relation to the film under paragraph (3).

3

A film production company may make an election under this paragraph in relation to a film if—

a

the first day of shooting (in relation to a documentary or animation) or principal photography (in the case of a film other than a documentary or animation) was before the commencement day, and

b

no application for certification of the film was made before the commencement day.

4

In this article—

“application for certification” means an application for an interim or final certificate under paragraph 2 of Schedule 1 to the Films Act 1985, and

“commencement day” means the day on which this Order comes into force.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/uksi/2015/86">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/2015/86"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/2015/86"/>
<FRBRdate date="2015-01-28" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="order"/>
<FRBRnumber value="86"/>
<FRBRname value="S.I. 2015/86"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2015/86/article/2/made"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2015/86/made"/>
<FRBRdate date="2015-01-28" name="made"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2015/86/article/2/made/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2015/86/made/data.akn"/>
<FRBRdate date="2024-11-02Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<classification source="#source">
<keyword value="cinemas and films" showAs="CINEMAS AND FILMS" dictionary="http://www.legislation.gov.uk"/>
</classification>
<lifecycle source="#source">
<eventRef date="2015-01-28" type="generation" eId="made-date" source="#source"/>
<eventRef date="2015-01-29" eId="coming-into-force-date-1" source="#source"/>
</lifecycle>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/KingsOrQueensPrinterOfActsOfParliament" showAs="King's Printer of Acts of Parliament"/>
</references>
<notes source="#source">
<note class="footnote" eId="f00002">
<p>
<ref href="http://www.legislation.gov.uk/id/uksi/2006/3430">S.I. 2006/3430</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<dc:identifier>http://www.legislation.gov.uk/uksi/2015/86/article/2/made</dc:identifier>
<dc:title>The Films (Definition of “British Film”) Order 2015</dc:title>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2017-09-18</dc:modified>
<dc:subject scheme="SIheading">CINEMAS AND FILMS</dc:subject>
<dc:description>This Order updates the statutory test contained in Schedule 1 to the Films Act 1985 (“the Schedule”) that is used to assess whether a film is culturally British. Films that are certified by the Secretary of State as having passed this test are entitled to apply for tax relief on film production costs in accordance with Part 15 of the Corporation Tax Act 2009. Paragraphs 4A to 4C (applying to films, documentaries and animations respectively) of the Schedule set out points-based systems based on a number of criteria, including the setting, subject matter, characters, language, location of work and participants in the production of the film.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2015/86/article/2/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2015/86/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2015/86/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2015/86/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2015/86/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2015/86/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2015/86/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2015/86/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2015/86/body/made" title="body"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2015/86/article/2/made/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2015/86/article/2/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2015/86/article/2/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2015/86/article/2/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2015/86/article/2/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2015/86/article/2/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2015/86/article/2/made/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2015/86/contents/made" title="Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/supersedes" href="http://www.legislation.gov.uk/id/ukdsi/2015/9780111124550" title="The Films (Definition of “British Film”) Order 2015"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/2015/86/made" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/2015/86/article/1/made" title="Provision; Article 1"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/2015/86/article/1/made" title="Provision; Article 1"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2015/86/article/3/made" title="Provision; Article 3"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2015/86/article/3/made" title="Provision; Article 3"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="order"/>
</ukm:DocumentClassification>
<ukm:Year Value="2015"/>
<ukm:Number Value="86"/>
<ukm:Made Date="2015-01-28"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2015-01-29"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780111128312"/>
</ukm:SecondaryMetadata>
<ukm:Supersedes URI="http://www.legislation.gov.uk/id/ukdsi/2015/9780111124550">
<dc:title>The Films (Definition of “British Film”) Order 2015</dc:title>
<ukm:DocumentMainType Value="UnitedKingdomDraftStatutoryInstrument"/>
<ukm:Year Value="2015"/>
<ukm:ISBN Value="9780111124550"/>
</ukm:Supersedes>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2015/86/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2015/86/pdfs/uksiem_20150086_en.pdf" Date="2015-01-29" Title="UK Explanatory Memorandum" Size="48669"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2015/86/pdfs/uksi_20150086_en.pdf" Date="2015-01-29" Size="52399"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="6"/>
<ukm:BodyParagraphs Value="6"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody>
<article eId="article-2">
<num>2</num>
<heading>Application</heading>
<paragraph eId="article-2-1">
<num>1</num>
<content>
<p>The amendments made by this Order have effect in relation to any film other than an excepted film.</p>
</content>
</paragraph>
<paragraph eId="article-2-2">
<num>2</num>
<intro>
<p>A film is an excepted film if—</p>
</intro>
<subparagraph eId="article-2-2-a">
<num>a</num>
<content>
<p>
the amendments made to Schedule 1 to the Films Act 1985 by the Films (Definition of “British Film”) (No 2) Order 2006
<noteRef href="#f00002" class="footnote" marker="2"/>
do not apply in relation to it,
</p>
</content>
</subparagraph>
<subparagraph eId="article-2-2-b">
<num>b</num>
<content>
<p>an application for certification of the film was made before the commencement day, or</p>
</content>
</subparagraph>
<subparagraph eId="article-2-2-c">
<num>c</num>
<content>
<p>the film production company has made an election in relation to the film under paragraph (3).</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="article-2-3">
<num>3</num>
<intro>
<p>A film production company may make an election under this paragraph in relation to a film if—</p>
</intro>
<subparagraph eId="article-2-3-a">
<num>a</num>
<content>
<p>the first day of shooting (in relation to a documentary or animation) or principal photography (in the case of a film other than a documentary or animation) was before the commencement day, and</p>
</content>
</subparagraph>
<subparagraph eId="article-2-3-b">
<num>b</num>
<content>
<p>no application for certification of the film was made before the commencement day.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="article-2-4">
<num>4</num>
<content>
<p>In this article—</p>
<blockList class="unordered">
<item>
<p>“application for certification” means an application for an interim or final certificate under paragraph 2 of Schedule 1 to the Films Act 1985, and</p>
</item>
<item>
<p>“commencement day” means the day on which this Order comes into force.</p>
</item>
</blockList>
</content>
</paragraph>
</article>
</portionBody>
</portion>
</akomaNtoso>