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 FILMS 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. Application 2 1 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. S.I. 2006/3430.
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<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>
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<Text>A film production company may make an election under this paragraph in relation to a film if—</Text>
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