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  "id": "ukdsi/2015/9780111124550",
  "title": "The Films (Definition of “British Film”) Order 2015",
  "short_title": "Films (Definition of “British Film”) 2015",
  "long_title": "This Order updates the statutory test contained in Schedule 1 to the Films Act 1985 (“the Schedule”) that is used to assess whether a film is culturally British. Films that are certified by the Secretary of State as having passed this test are entitled to apply for tax relief on film production costs in accordance with Part 15 of the Corporation Tax Act 2009. Paragraphs 4A to 4C (applying to films, documentaries and animations respectively) of the Schedule set out points-based systems based on a number of criteria, including the setting, subject matter, characters, language, location of work and participants in the production of the film.",
  "citation": "Draft 2015, ISBN 9780111124550",
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      "heading": "The cultural test for films other than documentaries and animations",
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      "heading": "The cultural test for animation films",
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      "heading": "Amendments to paragraph 4D of Schedule 1",
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