xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULE 2E+WPersons not required to comply with regulation 3 or 4

PART 2E+WPersons not required to comply with regulation 4

[F140.(1) A person engaged in film [F2, advertising production or high end TV production].E+W

(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,

[F4(c)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.]]