{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-21.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/5/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "(1) Paragraph 5 of that Schedule (excluded films) is amended as follows.\n(2) For sub-paragraph (1) substitute—\n“(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—\n(a) the two films have the same film production company or producer, and\n(b) the previous film has not been certified under this Schedule.”.\n(3) After sub-paragraph (2) insert—\n“(3) For the purposes of this paragraph—\n(a) the film soundtrack shall be left out of account;\n(b) “producer” means the person by whom the arrangements necessary for the making of the film are undertaken;\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/21",
    "retrieved_at": "2026-10-29T09:14:22.939634+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}