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SCHEDULES

Valid from 01/01/2007

SCHEDULE 5U.K.Film tax relief: further provisions

Part 2 U.K.Certification of British films for purposes of film tax relief

20U.K.In paragraph 4 of that Schedule (British films for purposes of the Schedule), for sub-paragraphs (1) to (3) substitute—

(1)A film is a British film for the purposes of this Schedule if it passes the relevant cultural test (see paragraph 4A, 4B or 4C)..