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21(1)Paragraph 5 of that Schedule (excluded films) is amended as follows.
(2)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.”.
(3)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.”.
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