5

1

Subject to sub-paragraph (2), a film is not a British film for the purposes of this Schedule by virtue of paragraph 4(1) if parts of the film are derived, from–

a

any film of which the master negative, tape or disc is certified under paragraph 3(1), or

b

any film not made by the same maker as the first-mentioned film,

and the playing time of those parts exceeds 10 per cent of the total playing time of the film.

2

The Secretary of State may direct that sub-paragraph (1) shall not apply in relation to a film if in his opinion–

a

it is a documentary; and

b

its subject matter makes it appropriate for sub-paragraph (1) not to be applied.