OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order modifies the definition of “British film” in Schedule 1 to the Films Act 1985, as modified by the Films (Modification of the Definition of “British Film”) Order 1999 (S.I. 1999/2386) (“the 1999 Order”).

The purpose of the Order is to exclude from the definition of “labour costs” any payments—

(a)

in respect of living expenses which a person incurs because it is not reasonably practicable for him to reside at his usual place of residence while directly engaged in the making of the film, and

(b)

which are reasonable in the opinion of the Secretary of State.

An election under article 1(2) of the 1999 Order does not affect the application of this Order.