Paragraph 21

Paragraph 5 of that Schedule (excluded films) is amended as follows.

For sub-paragraph (1) substitute—

“(1)

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—

(a)

the two films have the same film production company or producer, and

(b)

the previous film has not been certified under this Schedule.”.

After sub-paragraph (2) insert—

“(3)

For the purposes of this paragraph—

(a)

the film soundtrack shall be left out of account;

(b)

“producer” means the person by whom the arrangements necessary for the making of the film are undertaken;

(c)

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.”.