SCHEDULES
SCHEDULE 1Certification of British films for purposes of audiovisual expenditure credit and film tax relief
British films for purposes of the Schedule
F14
F2(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).
F3(4)
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(5)
Her Majesty may by Order in Council provide for films to be treated as British films for the purposes of this Schedule if they are made in accordance with the terms of any agreement between Her Majesty’s Government in the United Kingdom and any other government, international organisation or authority.
(6)
This paragraph has effect subject to paragraph 5 (excluded films).