Finance Act 2006 (c. 25)

SCHEDULES

Valid from 01/01/2007

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

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

20 U.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).”.