Mark Joscelyne

British films

I refer to the article 'Relief In Celluloid' published in Taxation, 3 October 2002 at pages 8 to 10.

You might care to note that the definition of a British film as set out by the author is no longer operative. Whilst the definition given was indeed that which was initially stated in Schedule 1 to the Films Act 1985, much of that Schedule, including the relevant paragraph, was amended by the Films (Modification of the Definition of 'British Film') Order 1999 which came into force on 27 August 1999.