Films Act 1985 (c. 21)

SCHEDULES

SCHEDULE 1 U.K. [F1 Certification of British films for purposes of film tax relief ]

Textual Amendments

F1 Sch. 1 heading substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 16; S.I. 2006/3399, art. 2

British films for purposes of the Schedule U.K.

[F2 [F3 4C (1) The cultural test for an animation is as follows. U.K.

(2) Subject to sub-paragraph (7), a film passes the cultural test if it is awarded at least [F4 18 points] in total.

(3) Up to [F5 18 points] shall be awarded in respect of the content of the film as follows—

(a) up to 4 points depending on the percentage of the film that is set in the United Kingdom [F6 or another EEA state] as follows—

(i) 4 points for at least 75%;

(ii) 3 points for at least 66%;

(iii) 2 points for at least 50%;

(iv) 1 point for at least 25%;

(b) up to 4 points depending on the number of the characters depicted in the film that [F7 are qualifying persons] as follows—

(i) if there are more than three characters depicted in the film, 4 points if two or three of the three lead characters [F7 are qualifying persons] or, if only one of the three lead characters [F8 is a qualifying person], 2 points if he is the first or second lead, 1 point if he is the third lead;

(ii) if there are only three characters depicted in the film, 4 points of two or three of them [F7 are qualifying persons] or, if only one of them [F8 is a qualifying person], 2 points if he is the first or second lead, 1 point if he is the third lead;

(iii) if there are only two characters depicted in the film, 4 points both of them [F7 are qualifying persons], 2 points if one of them is;

(iv) if there is only one character depicted in the film, 4 points if he [F8 is a qualifying person];

(c) 4 points if the film depicts a [F9 qualifying] story;

(d) up to [F10 6 points] depending on the percentage of the original dialogue that is recorded in [F11 a language recognised for official purposes in the United Kingdom or another EEA state] as follows—

(i) [F10 6 points] for at least 75%;

(ii) [F12 4 points] for at least 66%;

(iii) 2 points for at least 50%;

(iv) 1 point for at least 25%.

(4) Up to 4 points may be awarded in respect of the contribution of the film to the promotion, development and enhancement of [F13 one or more of the following—

(a) British creativity;

(b) British heritage;

(c) diversity].

(5) [F14 Up to 5 points shall be awarded in respect of work carried out in the making of the film as follows—

(a) 4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under paragraph (b) or (c) below, in which case nil)—

(i) shooting;

(ii) visual design;

(iii) layout and storyboarding;

(iv) visual effects;

(v) special effects;

(b) 2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—

(i) shooting;

(ii) visual design;

(iii) layout and storyboarding;

(iv) special effects;

(c) 2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom;

(d) 1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—

(i) performing and recording the music score created for the film;

(ii) voice recording;

(iii) audio post production;

(iv) picture post production.]

(6) Up to 8 points shall be awarded in respect of the personnel involved in the making of the film as follows—

(a) 1 point if the director (or, if there is more than one, the lead director) is a qualifying person;

(b) 1 point if at least one of the scriptwriters (or, if there are more than three, of the three lead scriptwriters) is a qualifying person;

(c) 1 point if at least one of the producers (or, if there are more than three, of the three lead producers) is a qualifying person;

(d) 1 point if the composer (or, if there is more than one, the lead composer) is a qualifying person;

(e) 1 point if at least one of the actors (or, if there are more than three, of the three lead actors) is a qualifying person;

(f) 1 point if at least 50% of the cast are qualifying persons;

(g) 1 point if at least one of the heads of department is a qualifying person;

(h) 1 point if at least 50% of the production crew are qualifying persons.

(7) A film that is awarded all the points available under sub-paragraphs (3)(d) (language), (5) (where work carried out) and (6) (personnel) does not pass the cultural test unless—

(a) it is awarded at least 2 points under sub-paragraph (3)(a) (setting),

(b) it is awarded at least 2 points under sub-paragraph (3)(b) (characters), or

(c) it is awarded 4 points under sub-paragraph (3)(c) (story).]]

Textual Amendments

F2 Sch. 1 paras. 4-4D substituted for Sch. 1 para. 4 (1.4.2006) by Films (Definition of British Film) Order 2006 (S.I. 2006/643) , arts. 1(1) , 4 (with art. 2 )

F3 Sch. 1 paras. 4A-4C substituted (1.1.2007) by Films (Definition of British Film) (No.2) Order 2006 (S.I. 2006/3430) , arts. 1(1)(a) , 3 (with art. 2 )

F4 Words in Sch. 1 para. 4C(2) substituted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(2) (with art. 2)

F5 Words in Sch. 1 para. 4C(3) substituted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(3)(a) (with art. 2)

F6 Words in Sch. 1 para. 4C(3)(a) inserted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(3)(b) (with art. 2)

F7 Words in Sch. 1 para. 4C(3)(b) substituted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(3)(c)(i) (with art. 2)

F8 Words in Sch. 1 para. 4C(3)(b) substituted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(3)(c)(ii) (with art. 2)

F9 Word in Sch. 1 para. 4C(3)(c) substituted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(3)(d) (with art. 2)

F10 Words in Sch. 1 para. 4C(3)(d) substituted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(3)(e)(i) (with art. 2)

F11 Words in Sch. 1 para. 4C(3)(d) substituted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(3)(e)(ii) (with art. 2)

F12 Words in Sch. 1 para. 4C(3)(d) substituted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(3)(e)(iii) (with art. 2)

F13 Words in Sch. 1 para. 4C(4) substituted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(4) (with art. 2)

F14 Sch. 1 para. 4C(5) substituted (29.1.2015) by The Films (Definition of British Film) Order 2015 (S.I. 2015/86), arts. 1, 5(5) (with art. 2)