OpenLegislation

Films Act 1985 in Northern Ireland

1985 c. 21 · Enacted 23 May 1985 · Extends to United Kingdom

Not fully up to date. 3 changes made by later legislation have not yet been written into this text, which is revised to 22 February 2024.

See the changes not yet applied
ProvisionChangeMade by
s. 6words omittedFinance Act 2024 Sch. 2 para. 8(2)
Sch. 1 para. 1(1)words omittedFinance Act 2024 Sch. 2 para. 8(3)(b)
Sch. 1 headingwords omittedFinance Act 2024 Sch. 2 para. 8(3)(a)

Contents

  1. 6Certification of British films
  2. 7Repeals, etc.
  3. 8Short title, commencement and extent.
  4. Schedule 1: Certification of British films for purposes of audiovisual expenditure credit and film tax relief
  5. Preliminary
  6. Applications for certification
  7. Certification and withdrawal of certification
  8. British films for purposes of the Schedule
  9. 4Paragraph 4
  10. 4AParagraph 4A
  11. 4BParagraph 4B
  12. 4CParagraph 4C
  13. 4DParagraph 4D
  14. Excluded films
  15. 5Paragraph 5
  16. Ascertainment of labour costs and playing time
  17. 6Paragraph 6 Repealed
  18. Determination of requisite amount of labour costs
  19. 7Paragraph 7 Repealed
  20. Power of Secretary of State to direct alteration of labour costs
  21. 8Paragraph 8 Repealed
  22. Determination of disputes
  23. 9Paragraph 9
  24. Regulations and orders
  25. 10Paragraph 10
  26. Schedule 2Repeals

6Certification of British filmsF1

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 F2audiovisual expenditure credit and film tax relief.

7Repeals, etc.

(1)

The enactments mentioned in Schedule 2 to this Act are repealed to the extent specified in the third column of that Schedule.

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(3)

Notwithstanding the repeal by this Act of the M1Films Act 1960 the register kept under Part II of that Act shall continue to be kept by the Secretary of State in connection with the determination, for the purposes of any statutory provision, of questions relating to the registration of films under Part II of the Films Act 1960 or Part III of the M2Cinematograph Films Act 1938.

(4)

Where any film would, but for the repeal by this Act of the Films Act 1960 and the M3Films Act 1970, be—

(a)

a British film for the purposes of the M4Film Levy Finance Act 1981 by virtue of section 9(2) of that Act (interpretation); or

(b)

an eligible film for the purposes of regulations made under section 6 of that Act,

that film shall be a British film, or (as the case may be) an eligible film, for those purposes notwithstanding the repeal of the said Acts of 1960 and 1970.

5)(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(7)

The Secretary of State may by order made by statutory instrument provide for such further transitional and saving provisions to have effect in connection with the coming into operation of any provision of this Act as appears to him to be necessary or expedient.

8Short title, commencement and extent.

(1)

This Act may be cited as the Films Act 1985.

(2)

The following provisions of this Act shall come into force at the end of the period of two months beginning with the day on which it is passed, namely—

(a)

section 6 and Schedule 1;

(b)

section 7(1) and Schedule 2 so far as relating to the M1Finance Act 1982 and the M2Finance Act 1984;

(c)

section 7(5) and (6).

(3)

The following provisions of this Act extend to Northern Ireland, namely—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

section 6 and Schedule 1;

(c)

section 7 and Schedule 2;

(d)

this section.

4F1

(F21)

A film is a British film for the purposes of this Schedule if it passes the relevant cultural test (see paragraph 4A, 4B or 4C).

F3(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

Her Majesty may by Order in Council provide for films to be treated as British films for the purposes of this Schedule if they are made in accordance with the terms of any agreement between Her Majesty’s Government in the United Kingdom and any other government, international organisation or authority.

(6)

This paragraph has effect subject to paragraph 5 (excluded films).

4AF1F2

(1)

The cultural test for a film other than a documentary (see paragraph 4B) or an animation (see paragraph 4C) is as follows.

(2)

Subject to sub-paragraph (7), a film passes the cultural test if it is awarded at least F318 points in total.

(3)

Up to F418 points shall be awarded in respect of the content of the film as follows—

(a)

up to 4 points depending on the percentage of the film that is set in the F5United Kingdom or an EEA state as follows—

(i)

4 points for at least 75%;

(ii)

3 points for at least 66%;

(iii)

2 points for at least 50%;

(iv)

1 point for at least 25%;

(b)

up to 4 points depending on the number of the characters depicted in the film that F6are qualifying persons as follows—

(i)

if there are more than three characters depicted in the film, 4 points if two or three of the three lead characters are qualifying persons or, if only one of the three lead characters F7is a qualifying person, 2 points if he is the first or second lead, 1 point if he is the third lead;

(ii)

if there are only three characters depicted in the film, 4 points if two or three of them are qualifying persons or, if only one of them is a qualifying person, 2 points if he is the first or second lead, 1 point if he is the third lead;

(iii)

if there are only two characters depicted in the film, 4 points if both of them are qualifying persons, 2 points if one of them is;

(iv)

if there is only one character depicted in the film, 4 points if he is a qualifying person;

(c)

4 points if the film depicts a F8qualifying story;

(d)

up to F96 points depending on the percentage of the original dialogue that is recorded in F10a language recognised for official purposes in the F11United Kingdom or an EEA state as follows—

(i)

6 points for at least 75%;

(ii)

F124 points for at least 66%;

(iii)

2 points for at least 50%;

(iv)

1 point for at least 25%.

(4)

Up to 4 points may be awarded in respect of the contribution of the film to the promotion, development and enhancement of F13one or more of the following—

(a)

British creativity;

(b)

British heritage;

(c)

diversity.

(5)

F14Up to 5 points shall be awarded in respect of work carried out in the making of the film as follows—

(a)

4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under paragraphs (b) or (c) below, in which case nil)—

(i)

principal photography;

(ii)

visual effects;

(iii)

special effects;

(b)

2 points if at least 50% of the work carried out on either of the following is carried out in the United Kingdom—

(i)

principal photography;

(ii)

special effects;

(c)

2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom;

(d)

1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—

(i)

performing and recording the music score created for the film;

(ii)

audio post production;

(iii)

picture post production.

(6)

Up to 8 points shall be awarded in respect of the personnel involved in the making of the film as follows—

(a)

1 point if the director (or, if there is more than one, the lead director) is a qualifying person;

(b)

1 point if at least one of the scriptwriters (or, if there are more than three, of the three lead scriptwriters) is a qualifying person;

(c)

1 point if at least one of the producers (or, if there are more than three, of the three lead producers) is a qualifying person;

(d)

1 point if the composer (or, if there is more than one, the lead composer) is a qualifying person;

(e)

1 point if at least one of the actors (or, if there are more than three, of the three lead actors) is a qualifying person;

(f)

1 point if at least 50% of the cast are qualifying persons;

(g)

1 point if at least one of the heads of department is a qualifying person;

(h)

1 point if at least 50% of the production crew are qualifying persons.

(7)

A film that is awarded all the points available under sub-paragraphs (3)(d) (language), (5) (where work carried out) and (6) (personnel) does not pass the cultural test unless—

(a)

it is awarded at least 2 points under sub-paragraph (3)(a) (setting),

(b)

it is awarded at least 2 points under sub-paragraph (3)(b) (characters), or

(c)

it is awarded 4 points under sub-paragraph (3)(c) (story).

4BF1F2

(1)

The cultural test for a documentary is as follows.

(2)

Subject to sub-paragraph (7), a film passes the cultural test if it is awarded at least F318 points in total.

(3)

Up to F418 points shall be awarded in respect of the content of the film as follows—

(a)

up to 4 points depending on the percentage of the film that is set in the F5United Kingdom or an EEA state as follows—

(i)

4 points for at least 75%;

(ii)

3 points for at least 66%;

(iii)

2 points for at least 50%;

(iv)

1 point for at least 25%;

(b)

up to 4 points depending on the number of the F6participants F7... in the film that F8are qualifying persons as follows—

(i)

if there are more than three participants ... in the film, 4 points if two or three of the three lead participants are qualifying persons or, if only one of the three lead participants F9is a qualifying person, 2 points if he is the first or second lead, 1 point if he is the third lead;

(ii)

if there are only three participants ... in the film, 4 points if two or three of them are qualifying persons or, if only one of them is a qualifying person, 2 points if he is the first or second lead, 1 point if he is the third lead;

(iii)

if there are only two participants ... in the film, 4 points if both of them are qualifying persons, 2 points if one of them is;

(iv)

if there is only one F10participant ... in the film, 4 points if he is a qualifying person;

(c)

4 points if the film depicts a F11qualifying story;

(d)

up to F126 points depending on the percentage of the original dialogue that is recorded in F13a language recognised for official purposes in the F14United Kingdom or an EEA state as follows—

(i)

6 points for at least 75%;

(ii)

F154 points for at least 66%;

(iii)

2 points for at least 50%;

(iv)

1 point for at least 25%.

(4)

Up to 4 points may be awarded in respect of the contribution of the film to the promotion, development and enhancement of F16one or more of the following—

(a)

British creativity;

(b)

British heritage;

(c)

diversity.

(5)

F17Up to 5 points shall be awarded in respect of work carried out in the making of the film as follows—

(a)

4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under paragraph (b) or (c) below, in which case nil)—

(i)

principal photography;

(ii)

visual effects;

(iii)

research and development;

(iv)

special effects;

(b)

2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—

(i)

principal photography;

(ii)

research and development;

(iii)

special effects;

(c)

2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom;

(d)

1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—

(i)

performing and recording the music score created for the film;

(ii)

audio post production;

(iii)

picture post production.

(6)

Up to 8 points shall be awarded in respect of the personnel involved in the making of the film as follows—

(a)

1 point if the director (or, if there is more than one, the lead director) is a qualifying person;

(b)

1 point if at least one of the scriptwriters (or, if there are more than three, of the three lead scriptwriters) is a qualifying person;

(c)

1 point if at least one of the producers (or, if there are more than three, of the three lead producers) is a qualifying person;

(d)

1 point if the composer (or, if there is more than one, the lead composer) is a qualifying person;

(e)

1 point if at least one of the participants (or, if there are more than three, of the three lead participants) is a qualifying person;

(f)

1 point if at least 50% of the participants are qualifying persons;

(g)

1 point if at least one of the heads of department is a qualifying person;

(h)

1 point if at least 50% of the production crew are qualifying persons.

(7)

A film that is awarded all the points available under sub-paragraphs (3)(d) (language), (5) (where work carried out) and (6) (personnel) does not pass the cultural test unless—

(a)

it is awarded at least 2 points under sub-paragraph (3)(a) (setting),

(b)

it is awarded at least 2 points under sub-paragraph (3)(b) (F18participants), or

(c)

it is awarded 4 points under sub-paragraph (3)(c) (story).

4CF1F2

(1)

The cultural test for an animation is as follows.

(2)

Subject to sub-paragraph (7), a film passes the cultural test if it is awarded at least F318 points in total.

(3)

Up to F418 points shall be awarded in respect of the content of the film as follows—

(a)

up to 4 points depending on the percentage of the film that is set in the F5United Kingdom or an EEA state as follows—

(i)

4 points for at least 75%;

(ii)

3 points for at least 66%;

(iii)

2 points for at least 50%;

(iv)

1 point for at least 25%;

(b)

up to 4 points depending on the number of the characters depicted in the film that F6are qualifying persons as follows—

(i)

if there are more than three characters depicted in the film, 4 points if two or three of the three lead characters are qualifying persons or, if only one of the three lead characters F7is a qualifying person, 2 points if he is the first or second lead, 1 point if he is the third lead;

(ii)

if there are only three characters depicted in the film, 4 points of two or three of them are qualifying persons or, if only one of them is a qualifying person, 2 points if he is the first or second lead, 1 point if he is the third lead;

(iii)

if there are only two characters depicted in the film, 4 points both of them are qualifying persons, 2 points if one of them is;

(iv)

if there is only one character depicted in the film, 4 points if he is a qualifying person;

(c)

4 points if the film depicts a F8qualifying story;

(d)

up to F96 points depending on the percentage of the original dialogue that is recorded in F10a language recognised for official purposes in the F11United Kingdom or an EEA state as follows—

(i)

6 points for at least 75%;

(ii)

F124 points for at least 66%;

(iii)

2 points for at least 50%;

(iv)

1 point for at least 25%.

(4)

Up to 4 points may be awarded in respect of the contribution of the film to the promotion, development and enhancement of F13one or more of the following—

(a)

British creativity;

(b)

British heritage;

(c)

diversity.

(5)

F14Up to 5 points shall be awarded in respect of work carried out in the making of the film as follows—

(a)

4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under paragraph (b) or (c) below, in which case nil)—

(i)

shooting;

(ii)

visual design;

(iii)

layout and storyboarding;

(iv)

visual effects;

(v)

special effects;

(b)

2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—

(i)

shooting;

(ii)

visual design;

(iii)

layout and storyboarding;

(iv)

special effects;

(c)

2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom;

(d)

1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom—

(i)

performing and recording the music score created for the film;

(ii)

voice recording;

(iii)

audio post production;

(iv)

picture post production.

(6)

Up to 8 points shall be awarded in respect of the personnel involved in the making of the film as follows—

(a)

1 point if the director (or, if there is more than one, the lead director) is a qualifying person;

(b)

1 point if at least one of the scriptwriters (or, if there are more than three, of the three lead scriptwriters) is a qualifying person;

(c)

1 point if at least one of the producers (or, if there are more than three, of the three lead producers) is a qualifying person;

(d)

1 point if the composer (or, if there is more than one, the lead composer) is a qualifying person;

(e)

1 point if at least one of the actors (or, if there are more than three, of the three lead actors) is a qualifying person;

(f)

1 point if at least 50% of the cast are qualifying persons;

(g)

1 point if at least one of the heads of department is a qualifying person;

(h)

1 point if at least 50% of the production crew are qualifying persons.

(7)

A film that is awarded all the points available under sub-paragraphs (3)(d) (language), (5) (where work carried out) and (6) (personnel) does not pass the cultural test unless—

(a)

it is awarded at least 2 points under sub-paragraph (3)(a) (setting),

(b)

it is awarded at least 2 points under sub-paragraph (3)(b) (characters), or

(c)

it is awarded 4 points under sub-paragraph (3)(c) (story).

4DF1

(1)

In paragraphs 4A to 4C—

  • “cast” means all the actors and performers but not the extras who appear in a film;

  • “heads of department” has the meaning given by sub-paragraph (2);

  • “participant” means a presenter, narrator, subject or other person who participates and appears in a documentary;

  • “production crew” means all the persons directly involved in the production of a film who do not appear in the film;

  • “qualifying person” means a citizen of, or a person ordinarily resident in, F2the United Kingdom or F3an EEA state;

  • F4...

  • “special effects” means artificial techniques or processes, which are not visual effects, used to create an illusion in a film;

  • “visual effects” means digital alterations to a film’s images.

(2)

“Heads of department” means—

(a)

in paragraph 4A, the lead cinematographer, the lead production designer, the lead costume designer, the lead editor, the lead sound designer, the lead visual effects supervisor and the lead hair and makeup supervisor;

(b)

in paragraph 4B, the lead cameraman, the lead sound recordist, the lead editor and the lead researcher;

(c)

in paragraph 4C, the lead layout supervisor, the lead production designer, the lead character designer, the lead editor, the lead sound designer, the lead visual effects supervisor and the lead modelling supervisor.

(3)

F5For the purposes of paragraphs 4A to 4C—

(a)

a film is set in the F6United Kingdom or an EEA state if it is set in a country which is now part of the United Kingdom or an EEA state; and

(b)

a film depicts a qualifying story if the subject matter of the film or the underlying material on which the film is based is from the F7United Kingdom or an EEA state.

(4)

The amount of work that is carried out in the United Kingdom or elsewhere shall be determined—

(a)

for the purposes of F8paragraphs 4A(5)(a)(i) and (b)(i) and 4B(5)(a)(i) and (b)(i) (principal photography), by reference to the number of days spent on the work;

(F9b)

for the purposes of the rest of F10paragraphs 4A(5) and 4B(5) and paragraph 4C(5) (other matters), by reference to the amount of expenditure on the work.

(5)

No points shall be awarded under any provision of F11paragraph 4A(5), 4B(5) or 4C(5) (where work carried out) in respect of work the expenditure on which is, in the opinion of the Secretary of State, insignificant in relation to the expenditure on all the work carried out in the making of the film.

5F1F2

(F31)

A film must not be certified as a British film for the purposes of this Schedule if parts of the film whose playing time exceeds 10% of the total playing time of the film are derived from a previous film, unless—

(a)

the two films have the same film production company or producer, and

(b)

the previous film has not been certified under this Schedule.

(2)

The Secretary of State may direct that sub-paragraph (1) shall not apply in relation to a film if in his opinion–

(a)

it is a documentary; and

(b)

its subject matter makes it appropriate for sub-paragraph (1) not to be applied.

(F43)

For the purposes of this paragraph—

(a)

the film soundtrack shall be left out of account;

(b)

“ producer ” means the person by whom the arrangements necessary for the making of the film are undertaken;

(c)

in relation to certification before the commencement of Chapter 3 of Part 3 of the Finance Act 2006, references to certification of a film shall be read as references to certification of the master negative, tape or disc of the film.

6F1F2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7F1F2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8F1F2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9F1

(1)

Any person who is aggrieved by F2any decision of the Secretary of State under paragraph 3 may, subject to rules of court, apply to the High Court, and the decision of that Court shall be final.

(2)

In relation to any person whose principal place of business is in Scotland, sub-paragraph (1) shall have effect as if for any reference to the High Court there were substituted a reference to the Court of Session.

10F1

(1)

The Secretary of State may make regulations—

(a)

prescribing the form of applications under paragraph 2;

(b)

prescribing the particulars and evidence necessary for satisfying the Secretary of State that a film is a British film for the purposes of this Schedule;

(c)

providing that any statutory declaration which is required by paragraphF22(6) to be made by any person shall be deemed to be properly made if it is made on his behalf by any such person as may be specified in the regulations.

(2)

The Secretary of State with the approval of the Treasury may by order make such modifications of any of the provisions of paragraphs 1 and F34 to 5 as he considers appropriate; and any such order may contain such incidental, supplemental and transitional provisions as he considers appropriate in connection with the order.

(3)

In sub-paragraph (2) “modifications” includes additions, omissions and alterations.

(4)

Any regulations or order under this paragraph shall be made by statutory instrument.

(5)

Any regulations under this paragraph shall be laid before Parliament after being made; but no order shall be made under this paragraph unless it has been laid before Parliament and approved by a resolution of each House.

Schedule 2Repeals

ChapterShort titleExtent of repeal
1956 c. 74.The Copyright Act 1956.In section 13, in subsection (3) the proviso, and subsection (11).
1960 c. 57.The Films Act 1960.The whole Act.
1964 c. 52.The Films Act 1964.The whole Act.
1966 c. 29.The Singapore Act 1966.In the Schedule, paragraph 13.
1966 c. 48.The Films Act 1966.The whole Act.
1970 c. 26.The Films Act 1970.The whole Act.
1972 c. 68.The European Communities Act 1972.Section 8.
1973 c. 49.The Bangladesh Act 1973.In the Schedule, paragraph 9.
1975 c. 25.The Northern Ireland Assembly Disqualification Act 1975.In Part III of Schedule 1, the entry relating to the Cinematograph Films Council.
1975 c. 71.The Employment Protection Act 1975.In Part IV of Schedule 16, paragraph 8.
1979 c. 9.The Films Act 1979.The whole Act.
1980 c. 41.The Films Act 1980.The whole Act.
1981 c. 15.The National Film Finance Corporation Act 1981.In Schedule 1, paragraph 8(4).
1982 c. 39.The Finance Act 1982.In section 72, in subsection (2)(a) the words from “(except” to “requires)”, and subsection (8).
1984 c. 43.The Finance Act 1984.Section 62(6).