# Finance Act 2006, Paragraph 15


For section 6 of the Films Act 1985 (c. 21) (certification of master negatives, tapes and discs for purposes of section 72 of FA 1982) substitute)—
“Certification of British films
6 Schedule 1 to this Act has effect with respect to the certification by the Secretary of State of a film as a British film for the purposes of film tax relief.”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.