{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-2.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Films Act 1985",
  "text": "(1) The Films Act 1985 is amended as follows.\n(2) In section 6 (certification of British films), after “purposes of” insert “audiovisual expenditure credit and”.\n(3) In Schedule 1 (certification of British films)—\n(a) in the heading, after “purposes of” insert “audiovisual expenditure credit and”;\n(b) in paragraph 1(1), for the definition of “film production company” substitute—\n““film production company”, in relation to a film, means a company that is the production company for the film for the purposes of Part 14A of the Corporation Tax Act 2009 (see section 1179DP of that Act) or the film production company in relation to the film for the purposes of Part 15 of that Act (see section 1182 of that Act).”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/2/paragraph/2",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}