http://www.legislation.gov.uk/uksi/2015/86/article/6/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. Amendments to paragraph 4D of Schedule 1 6 1 Paragraph 4D of Schedule 1 to the Films Act 1985 is amended as follows. 2 In sub-paragraph (1)— a in the definition of “qualifying person”, for “a member State” substitute “an EEA state”; and b omit the definition of “recognised regional or minority language”. 3 For sub-paragraph (3) substitute— 3 For the purposes of paragraphs 4A to 4C— a a film is set in the United Kingdom or another EEA state if it is set in a country which is now part of the United Kingdom or another EEA state; and b a film depicts a qualifying story if the subject matter of the film or the underlying material on which the film is based is from the United Kingdom or another EEA state. 4 In sub-paragraph (4)— a in paragraph (a), for “paragraph 4A(5)(a)(i)” substitute “paragraphs 4A(5)(a)(i) and (b)(i) and 4B(5)(a)(i) and (b)(i)”; and b in paragraph (b), for “paragraph 4A(5) and paragraphs 4B(5) and” substitute “paragraphs 4A(5) and 4B(5) and paragraph”. Paragraph 4D was inserted by S.I. 2006/643 and amended by S.I. 2006/3430.
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<dc:title>The Films (Definition of “British Film”) Order 2015</dc:title>
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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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<Title>Amendments to paragraph 4D of Schedule 1</Title>
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Paragraph 4D of Schedule 1 to the Films Act 1985
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is amended as follows.
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Paragraph 4D was inserted by
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and amended by
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.
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