SCHEDULES

SCHEDULE 5Film tax relief: further provisions

Part 2Certification of British films for purposes of film tax relief

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 ”.