5(1)A film is not a British film for the purposes of this Schedule by virtue of paragraph 4(1)—
(a)if parts of the film are derived, as regards the photographs comprised in it, from—
(i)any film of which the master negative, tape or disc has already been certified under paragraph 3(1), or
(ii)any film the maker of which was not the maker of the first-mentioned film,
and the playing time of those parts exceeds 10 per cent, of the total playing time of the film ; or
(b)if the playing time of so much of the film as consists of photographs taken or sound recordings made in any studio outside the United Kingdom exceeds 7 1/2 per cent, of the total playing time of the film ; or
(c)(subject to sub-paragraph (3)) if the playing time of so much of the film as consists of photographs taken or sound recordings made outside the United Kingdom exceeds 20 per cent of the total playing time of the film.
(2)In sub-paragraph (1)(b) " studio "—
(a)in relation to photographs, means any building or group of buildings constructed or adapted wholly or mainly for the purpose of taking photographs therein ;
(b)in relation to sound recordings, means any building or group of buildings constructed or adapted wholly or mainly for the purpose of making sound recordings therein.
(3)Sub-paragraph (1)(c) shall not apply to a film if—
(a)the preparation for the making of the film was so far as practicable carried out in the United Kingdom ; and
(b)the normal laboratory processing work incidental to the making of the film was carried out in the United Kingdom ; and
(c)at least 50 per cent, (in terms of value) of the technical equipment used in the making of the film was provided from sources in the United Kingdom.
(4)In determining the playing time of a film for the purposes of sub-paragraph (1)(c) any portions of the film designated in accordance with paragraph 4(4) shall nevertheless be treated as forming part of the film.