Regulation 2 Amendment of the Films Act 1985

(1)

Schedule 1 to the Films Act 1985^f1 (certification of British films for purposes of film tax relief) is amended as follows.

(2)

Omit paragraph 4(4)^f2.

(3)

In paragraph 4A(3)^f3—

(a)

in paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

(b)

in paragraph (d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

(4)

In paragraph 4B(3)^f4—

(a)

in paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

(b)

in paragraph (d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

(5)

In paragraph 4C(3)^f5—

(a)

in paragraph (a), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”; and

(b)

in paragraph (d), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

(6)

In paragraph 4D^f6—

(a)

in sub-paragraph (1), in the definition of “qualifying person”, after “person ordinarily resident in,” insert “the United Kingdom or”; and

(b)

in sub-paragraph (3)—

(i)

in paragraph (a), for “United Kingdom or another EEA state” (in each place where it occurs), substitute “United Kingdom or an EEA state”; and

(ii)

in paragraph (b), for “United Kingdom or another EEA state”, substitute “United Kingdom or an EEA state”.

Annotations

f1: 1985 c. 21.
f2: Paragraph 4 was amended by S.I. 2006/643, the Finance Act 2006 (c. 25), Schedule 5(2), paragraph 20 and S.I. 2012/1809.
f3: Paragraph 4A was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.
f4: Paragraph 4B was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.
f5: Paragraph 4C was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.
f6: Paragraph 4D was inserted by S.I. 2006/643 and amended by S.I. 2006/3430 and S.I. 2015/86.