The European Convention on Cinematographic Co-production (Amendment) (No. 2) Order 1996

Explanatory Note

(This note is not part of the Order)

The European Convention on Cinematographic Co-production Order 1994 (“the Principal Order”) provides that films made in accordance with the European Convention on Cinematographic Co-production (Cm 2495) are to be treated as British films for the purposes of Schedule 1 to the Films Act 1985. For the Convention to apply where there are only two co-producers one must be established in the United Kingdom and the other in one of the countries set out in the Schedule to the Principal Order. For the Convention to apply where there are three or more co-producers one must be established in the United Kingdom and at least two others in different countries set out in the Schedule to the Principal Order.

This Order amends the Schedule to the Principal Order by adding Spain and Hungary to the countries set out therein.

In respect of a film which is a British film fiscal benefits may accrue under the Capital Allowances Act 1990 (c. 1) and the Finance (No. 2) Act 1992 (c. 48).