Certification of British films
6
Schedule 1 to this Act has effect with respect to the certification by the Secretary of State of a film as a British film for the purposes of
audiovisual expenditure credit and
film tax relief.
S. 6 substituted (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 15; S.I. 2006/3399, art. 2
Words in s. 6 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 2(2) (with Sch. 2 paras. 16(1), 17-25)