Modification of paragraph 6 of Schedule 1 to the Films Act 19852
1
Schedule 1 to the Films Act 1985 shall be modified as follows.
2
In sub-paragraph (1) omit the words from “but shall” to the end.
3
After sub-paragraph (1), insert—
1A
The labour costs of a film shall not include payments in respect of copyright other than copyright in a work created for the purpose of use in the film.
1B
The labour costs of a film shall not include payments which—
a
are in respect of living expenses which a person incurs because it is not reasonably practicable for him to reside at his usual place of residence while directly engaged in the making of the film, and
b
are reasonable in the opinion of the Secretary of State.