# Finance Act 2006, Paragraph 20


In paragraph 4 of that Schedule (British films for purposes of the Schedule), for sub-paragraphs (1) to (3) substitute—
“(1) 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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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.