Part 2 Certification of British Films for Purposes of Film Tax Relief
Finance Act 2006 (2006 c 25) | Legislation

Part 2 Certification of British Films for Purposes of Film Tax Relief

15

For section 6 of the Films Act 1985 (c 21) (certification of master negatives, tapes and discs for purposes of section 72 of FA 1982) substitute—

“6 Certification of British films

Schedule 1 to this Act has effect with respect to the certification by the Secretary of State of a film as a British film for the purposes of film tax relief.â€.

16

For the heading to Schedule 1 to that Act substitute “Certification of British films for purposes of film tax reliefâ€.

17

For paragraph 1 of that Schedule substitute—

“P°ù±ð±ô¾±³¾¾±²Ô²¹°ù²â
1

(1)     In this Schedule—

“film†includes any record, however made, of a sequence of visual images that is capable of being used as a means of showing that sequence as a moving picture;

“film production company†has the same meaning as in Chapter 3 of Part 3 of the Finance Act 2006 (see section 32 of that Act).

(2)     For the purposes of this Schedule each part of a series of films is treated as a separate film, unless—

(a)     the films form a series with not more than

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