{
  "url": "https://openlegislation.uk/films-act-1985/schedule-1",
  "json_url": "https://openlegislation.uk/films-act-1985/schedule-1.json",
  "legislation": "ukpga/1985/21",
  "legislation_title": "Films Act 1985",
  "legislation_url": "https://openlegislation.uk/films-act-1985",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": "Certification of British films for purposes of audiovisual expenditure credit and film tax relief",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/21/schedule/1",
    "retrieved_at": "2026-10-29T10:00:27.300222+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}