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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1985/21/section/6/2001-03-22</dc:identifier><dc:title>Films Act 1985</dc:title><dc:description>An Act to repeal the Films Acts 1960 to 1980; to make further provision with respect to the financing of films; and for connected purposes.</dc:description><dc:date>1985-05-23</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-06-04</dc:modified><dct:valid>2001-03-22</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1985"/><ukm:Number Value="21"/><ukm:EnactmentDate Date="1985-05-23"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingNumber="3" AffectedProvisions="s. 6" AffectingProvisions="Sch. 2 para. 8(2)" Row="297" AffectingYear="2024" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1985/21" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1985" AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-7a3e9b4628793fece94d6871bff7bd2e" Modified="2024-10-29T07:48:20Z" RequiresApplied="true" EffectId="key-7a3e9b4628793fece94d6871bff7bd2e" Type="words omitted"><ukm:AffectedTitle>Films Act 1985</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-6" URI="http://www.legislation.gov.uk/id/ukpga/1985/21/section/6">s. 6</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-8-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/8/2">para. 8(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="false" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/1043" AffectingClass="UnitedKingdomStatutoryInstrument" Type="words substituted" AffectingNumber="1043" Row="90" AffectingYear="2011" AffectedYear="1985" AffectedProvisions="Blanket amendment" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1985/21" AffectingProvisions="art. 3 4" Modified="2015-08-11T11:28:54Z" AffectedNumber="21" EffectId="key-9f678d796de6938ce3473431df867250" URI="http://www.legislation.gov.uk/id/effect/key-9f678d796de6938ce3473431df867250" AffectedClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Films Act 1985</ukm:AffectedTitle><ukm:AffectedProvisions>Blanket amendment</ukm:AffectedProvisions><ukm:AffectingTitle>The Treaty of Lisbon (Changes in Terminology) Order 2011</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-3" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">art. 3</ukm:Section> <ukm:Section Ref="article-4" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4">4</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="article-3-2" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">art. 3(2)</ukm:Section><ukm:Section Ref="article-3-3" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">art. 3(3)</ukm:Section> <ukm:Section Ref="article-4-2" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ukm:Section> <ukm:Section Ref="article-6-4" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ukm:Section><ukm:Section Ref="article-6-5" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">art. 2</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2011-04-22" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1985/21/body/2001-03-22" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/21/body" NumberOfProvisions="8" RestrictEndDate="2004-07-22"><P1group RestrictEndDate="2005-04-06" RestrictStartDate="2001-03-22" ConfersPower="true" RestrictExtent="E+W+S+N.I."><Title> Certification of master negatives, tapes and discs for purposes of section 72 of Finance Act 1982.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/21/section/6/2001-03-22" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/21/section/6" id="section-6"><Pnumber><CommentaryRef Ref="c765891"/>6</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/21/section/6/1/2001-03-22" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/21/section/6/1" id="section-6-1"><Pnumber><CommentaryRef Ref="c765892"/>1</Pnumber><P2para><Text>Schedule 1 to this Act shall have effect with respect to the certification by the Secretary of State of a master negative, tape or disc of a film as a qualifying film, tape or disc for the purposes of <Addition ChangeId="d29p339" CommentaryRef="c765893">section 40D of the Finance (<Abbreviation Expansion="Number">No.</Abbreviation> 2) Act 1992 (election relating to tax treatment of films expenditure)</Addition>.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1985/21/section/6/2/2001-03-22" IdURI="http://www.legislation.gov.uk/id/ukpga/1985/21/section/6/2" id="section-6-2"><Pnumber>2</Pnumber><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c765894"/></Text></P2para></P2></P1para></P1></P1group></Body></Primary><Commentaries><Commentary id="c765891" Type="P"><Para><Text>S. 6: for previous exercises of this power see Index to Government Orders</Text></Para></Commentary><Commentary id="c765892" Type="P"><Para><Text>S.6(1):s. 6(1) (with Sch. 1 para. 4(5)) power exercised by <Citation URI="http://www.legislation.gov.uk/id/uksi/1991/1725" id="c00029" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="1725">S.I. 1991/1725</Citation></Text></Para></Commentary><Commentary id="c765893" Type="F"><Para><Text>Words in s. 6(1) substituted (22.3.2001 with effect as mentioned in <CitationSubRef id="c00031" CitationRef="c00032" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/579/1/3" SectionRef="section-579-1-3">s. 579(1)(3)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/2" id="c00032" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="2">2001 c. 2</Citation>, <CitationSubRef id="c00033" CitationRef="c00032" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/578" SectionRef="section-578">s. 578</CitationSubRef>, <CitationSubRef id="c00034" CitationRef="c00032" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/schedule/2/paragraph/8" Operative="true" SectionRef="schedule-2-paragraph-8">Sch. 2 para. 8</CitationSubRef></Text></Para></Commentary><Commentary id="c765894" Type="F"><Para><Text>S. 6(2) repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/1" id="c00036" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Capital Allowances Act 1990">Capital Allowances Act 1990 (c. 1, SIF 63:1)</Citation>, <CitationSubRef id="c00037" CitationRef="c00036" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/82" SectionRef="section-82">ss. 82</CitationSubRef>, <CitationSubRef id="c00038" CitationRef="c00036" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/164" SectionRef="section-164">164</CitationSubRef>, <CitationSubRef id="c00039" CitationRef="c00036" URI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>