Paragraph 5 F1F2
United Kingdom
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—
the two films have the same film production company or producer, and
the previous film has not been certified under this Schedule.
The Secretary of State may direct that sub-paragraph (1) shall not apply in relation to a film if in his opinion–
it is a documentary; and
its subject matter makes it appropriate for sub-paragraph (1) not to be applied.
For the purposes of this paragraph—
the film soundtrack shall be left out of account;
“ producer ” means the person by whom the arrangements necessary for the making of the film are undertaken;
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.
Annotations
Textual amendments
- F1
Sch. 1 para. 4D(4)(b) substituted (1.1.2007) by Films (Definition of British Film) (No.2) Order 2006 (S.I. 2006/3430) , arts. 1(1)(a) , 4(3) (with art. 2 )
- F2
Sch. 1 para. 5 substituted (27.8.1999) by S.I. 1999/2386, arts. 2, 7, Appendix Sch. 1
- F3
Sch. 1 para. 5(1) substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 21(2); S.I. 2006/3399, art. 2
- F4
Sch. 1 para. 5(3) inserted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 21(3); S.I. 2006/3399, art. 2
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)