SCHEDULES
SCHEDULE 1

Certification of British films for purposes of audiovisual expenditure credit and film tax relief

Regulations and orders
10
1
The Secretary of State may make regulations—
a
prescribing the form of applications under paragraph 2;
b
prescribing the particulars and evidence necessary for satisfying the Secretary of State that a film is a British film for the purposes of this Schedule;
c
providing that any statutory declaration which is required by paragraph
2(6)
to be made by any person shall be deemed to be properly made if it is made on his behalf by any such person as may be specified in the regulations.
2
The Secretary of State with the approval of the Treasury may by order make such modifications of any of the provisions of paragraphs 1 and
4 to 5
as he considers appropriate; and any such order may contain such incidental, supplemental and transitional provisions as he considers appropriate in connection with the order.
3
In sub-paragraph (2) “
modifications
” includes additions, omissions and alterations.
4
Any regulations or order under this paragraph shall be made by statutory instrument.
5
Any regulations under this paragraph shall be laid before Parliament after being made; but no order shall be made under this paragraph unless it has been laid before Parliament and approved by a resolution of each House.
Sch. 1 heading substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 16; S.I. 2006/3399, art. 2
Sch. 1 para. 4D(4)(b) substituted (1.1.2007) by
Films (Definition of British Film) (No.2) Order 2006 (S.I. 2006/3430)
,
arts. 1(1)(a)
,
4(3)
(with
art. 2
)
Reference in Sch. 1 para. 10(1)(c) substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 23(a); S.I. 2006/3399, art. 2
Words in Sch. 1 para. 10(2) substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 23(b); S.I. 2006/3399, art. 2
Words in Sch. 1 heading inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 2(3)(a) (with Sch. 2 paras. 16(1), 17-25)