Explanatory note

The Films Co-Production Agreements Order 1985 (“the principal Order”) provides that films made in accordance with the agreements between the Government of the United Kingdom and the Governments of the countries listed in the Schedule, as substituted by S.I.1991/1725, are to be treated as British Films for the purposes of Schedule 1 to the Films Act 1985 (Certification for the purposes of section 68 of the Capital Allowances Act 1990 in case of British Films).The present Order extends the list of agreements scheduled to the principal Order to include an agreement with New Zealand of 14th April 1993 (Cm.2193).