Sections 3, 5 and 6


In the heading to Sch. 1, the words “Certification of British films for the purposes of film tax relief” substituted for “Certification for purposes of section 72 of Finance Act 1982 in case of British films” by FA 2006, s. 42 and Sch. 5, para. 16, with effect from 1 January 2007 (FA 2006, s. 53(1)).


1(1)  In this Schedule–

film”  includes any record, however made, of a sequence of visual images that is capable of being used as a means of showing that sequence as a moving picture;

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