SCHEDULE 2Persons not required to comply with regulation 3 or 4

PART 2Persons not required to comply with regulation 4

F140

1

A person engaged in film F2, advertising production or high end TV production.

2

For the purposes of sub-paragraph (1)—

a

a person is engaged in film production if engaged in the making of a film which is a British film for the purposes of Schedule 1 to the Films Act 1985, F3...

b

a person is engaged in high end TV production if working on the making of a television programme which is a British programme for the purposes of Part 15A of the Corporation Tax Act 2009,

F4c

a person is engaged in advertising production if that person is employed, or contracted, to make an audiovisual advertisement as—

i

a director,

ii

an actor, or

iii

a director of photography.