The Films (Modification of the Definition of British Film) Order 1999
This Order modifies the definition of “British film” in Schedule 1 to the Films Act 1985. This Order modifies the definition of “British film” in Schedule 1 to the Films Act 1985. Applications of the definition include the determination of what is a “relevant film” for the purposes of the 1985 Act (see section 3(7)), and the assessment of eligibility for tax concessions under section 68 of the Capital Allowances Act 1990 and section 43 of the Finance (No. 2) Act 1992.