SCHEDULES

SCHEDULE 4Persons who are exempt

PART 2Definitions of persons who are exempt, conditions, limitations of exemption and savings

37. Essential worker (film and high end TV productions)

65

1

A person engaged in film and high end TV production where—

a

Northern Ireland Screen has nominated and the Department for the Economy has approved both the production and the person engaged in production for the purposes of this paragraph,

b

Northern Ireland Screen has committed to investing at least £1 million in the production,

c

Northern Ireland Screen has confirmed that the presence of the person in Northern Ireland is essential to the production,

d

the person provides, on arrival in Northern Ireland, written evidence from the Department for the Economy, that the person satisfies the definition of a person engaged in film and high end TV production for the purposes of this paragraph.

2

For the purposes of this paragraph—

a

a person is engaged in film production if engaged in the making of a film which is a British film for the purposes of Schedule 1 to the Films Act 1985 M1,

b

a person is engaged in high end TV production if working on the making of a television programme which is a British programme for the purposes of Part 15A of the Corporation Tax Act 2009.