1985 c. 21.

Paragraph 4 was amended by S.I. 2006/643, the Finance Act 2006 (c. 25), Schedule 5(2), paragraph 20 and S.I. 2012/1809.

Paragraph 4A was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.

Paragraph 4B was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.

Paragraph 4C was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.

Paragraph 4D was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.

http://www.legislation.gov.uk/uksi/2018/1105/regulation/2/madeThe Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations 2018enKing's Printer of Acts of Parliament2018-11-15EXITING THE EUROPEAN UNIONCINEMAS AND FILMSCORPORATION TAXThese Regulations are made in exercise of the powers in section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the United Kingdom from the European Union.PART 1Amendment of primary legislation2Amendment of the Films Act 19851

Schedule 1 to the Films Act 1985 (certification of British films for purposes of film tax relief) is amended as follows.

2

Omit paragraph 4(4).

3

In paragraph 4A(3)

a

in paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

b

in paragraph (d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

4

In paragraph 4B(3)

a

in paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

b

in paragraph (d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

5

In paragraph 4C(3)

a

in paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

b

in paragraph (d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

6

In paragraph 4D

a

in sub-paragraph (1), in the definition of “qualifying person”, after “person ordinarily resident in,” insert “the United Kingdom or”; and

b

in sub-paragraph (3)—

i

in paragraph (a), for “United Kingdom or another EEA state” (in each place where it occurs), substitute “United Kingdom or an EEA state”; and

ii

in paragraph (b), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

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Schedule 1 to the Films Act 1985
<noteRef href="#f00002" class="footnote" marker="2"/>
(certification of British films for purposes of film tax relief) is amended as follows.
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Omit paragraph 4(4)
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