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Schedule 1 Certification of British films for purposes of audiovisual expenditure credit and film tax reliefF1F2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Preliminary
  2. Applications for certification
  3. Certification and withdrawal of certification
  4. British films for purposes of the Schedule
  5. Excluded films
  6. Ascertainment of labour costs and playing time
  7. Determination of requisite amount of labour costs
  8. Power of Secretary of State to direct alteration of labour costs
  9. Determination of disputes
  10. Regulations and orders

Annotations

Textual amendments

F1

Sch. 1 heading substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 16; S.I. 2006/3399, art. 2

F2

Words in Sch. 1 heading inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 2(3)(a) (with Sch. 2 paras. 16(1), 17-25)