6(1)For the purposes of this Schedule the labour costs of a film shall be taken to be, subject to paragraph 8, the total amount of the payments paid or payable in respect of the labour or services of persons directly engaged in the making of the film, in so far as those payments are attributable to the making of that film, but shall not be taken to include payments in respect of copyright unless it is copyright in a work created for the purpose of its use in the film.
(2)For the purposes of sub-paragraph (1)—
(a)the author of the scenario of a film shall be deemed to be a person directly engaged in the making of the film;
(b)a person shall not be taken to be directly engaged in the making of a film by reason only—
(i)that he is financially interested in the making of the film or is engaged in a clerical capacity of a servant of an undertaking concerned with the making of the film; or
(ii)that he supplies goods used in the making of the film or is in the employment of a person who supplies such goods;
(c)payments paid or payable to a person who is engaged in an administrative capacity as an officer or servant of an undertaking concerned with the making of a film shall not be taken to be attributable to the making of the film except in so far as they are payments in respect of services directly concerned with the making of that film.
(3)Subject to paragraph 5(4), in determining the playing time of a film for the purposes of this Schedule any portions of the film designated in accordance with paragraph 4(4) shall be treated as not forming part of the film.