# Corporation Tax Act 2009, Section 1197: British film


The film must be certified by the Secretary of State as a British film under Schedule 1 to the Films Act 1985 (c. 21).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1197 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1197
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.