Explanatory note

This Order provides that films made in accordance with the European Convention on Cinematographic Co-production are to be treated as British films for the purposes of Schedule 1 to the Films Act 1985. Where the Convention applies and there are only two co-producers one must be established in the United Kingdom and the other in one of the countries set out in the Schedule to this Order. When there are three or more co-producers one must be established in the United Kingdom and at least two others in different countries set out in that Schedule.

In respect of a film which is a British film financial assistance under section 5 of the Films Act 1985 (which section does not apply to Northern Ireland) may be given by the Secretary of State. Fiscal benefits may accrue under the Capital Allowances Act 1990 (c. 1) and the Finance (No. 2) Act 1992 (c. 48).