Paragraph 4 F1
United Kingdom
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).
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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.
This paragraph has effect subject to paragraph 5 (excluded films).
Annotations
Textual amendments
- F1
Sch. 1 paras. 4-4D substituted for Sch. 1 para. 4 (1.4.2006) by Films (Definition of British Film) Order 2006 (S.I. 2006/643) , arts. 1(1) , 4 (with art. 2 )
- F2
Sch. 1 para. 4(1) substituted for Sch. 1 para. 4(1)-(3) (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 20; S.I. 2006/3399, art. 2
- F3
Sch. 1 para. 4(4) omitted (31.12.2020) by virtue of The Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1105), regs. 1, 2(2); 2020 c. 1, Sch. 5 para. 1(1)
Notes on Schedule 1
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)