SCHEDULES
SCHEDULE 5Film tax relief: further provisions
Part 2Certification of British films for purposes of film tax relief
15
For section 6 of the Films Act 1985 (c. 21) (certification of master negatives, tapes and discs for purposes of section 72 of FA 1982) substitute)—
6Certification of British films
Schedule 1 to this Act has effect with respect to the certification by the Secretary of State of a film as a British film for the purposes of film tax relief.
16
For the heading to Schedule 1 to that Act substitute “
Certification of British films for purposes of film tax relief
”
.
17
For paragraph 1 of that Schedule substitute—
Preliminary
1
1
In this Schedule—
“film” includes any record, however made, of a sequence of visual images that is capable of being used as a means of showing that sequence as a moving picture;
“film production company” has the same meaning as in Chapter 3 of Part 3 of the Finance Act 2006 (see section 32 of that Act).
2
For the purposes of this Schedule each part of a series of films is treated as a separate film, unless—
a
the films form a series with not more than 26 parts,
b
the combined playing time is not more than 26 hours, and
c
the series constitutes a self-contained work or is a series of documentaries with a common theme,
in which case the films are treated as a single film.
3
References in this Schedule to a film include the film soundtrack.
4
For the purposes of this Schedule a film is completed when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and distributed for presentation to the general public.
18
For paragraph 2 of that Schedule substitute—
Applications for certification
2
1
The film production company may apply to the Secretary of State for the certification of a film as a British film.
2
The application may be for an interim or final certificate.
3
An interim certificate is a certificate granted before the film is completed that the film, if completed in accordance with the proposals set out in the application, will be a British film.
4
A final certificate is a certificate granted after the film is completed that the film is a British film.
5
The applicant must—
a
produce to the Secretary of State such books or other documents relating to the application, and
b
provide the Secretary of State with such other information with respect to it,
as the Secretary of State may require for the purposes of determining the application.
6
The Secretary of State may require information provided for the purposes of the application to be accompanied by a statutory declaration, by the person providing it, as to the truth of the information.
19
For paragraph 3 of that Schedule substitute—
Certification and withdrawal of certification
3
1
If the Secretary of State is satisfied that the requirements are met for interim or final certification of a film as a British film, he shall certify the film accordingly.
2
If the Secretary of State is not satisfied that those requirements are met, he shall refuse the application.
3
An interim certificate—
a
may be given subject to conditions, and (unless the Secretary of State directs otherwise) is of no effect if the conditions are not met;
b
may be expressed to expire after a specified period, and (unless the Secretary of State directs otherwise) ceases to have effect at the end of that period; and
c
ceases to have effect when a final certificate is issued.
4
If it appears to the Secretary of State that a film certified by him under this Schedule ought not to have been certified, he shall revoke its certification.
Unless the Secretary of State directs otherwise, a certificate that is revoked is treated as never having had effect.
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).
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.
22
In paragraph 9 of that Schedule (determination of disputes) for the words from “any decision of the Secretary of State” to “may” substitute “
any decision of the Secretary of State under paragraph 3 may
”
.
23
In paragraph 10 of that Schedule (regulations and orders)—
a
in sub-paragraph (1)(c), for “2(4)” substitute “
2(6);
”
b
in sub-paragraph (2), for “4 to 8” substitute “
4 to 5
”
.
Confidentiality of information
F124
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Wrongful disclosure
F225
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .