Legalize / United Kingdom / Public General Act

Films Act 1985

Type Public General Act

Publication 1985-05-23

State In force

Department Statute Law Database

Source legislation.gov.uk

Reform history JSON API

Repeal of Films Acts 1960 to 1980 and abolition of Cinematograph Films Council

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;

“film production company”, in relation to a film, means a company that is the production company for the film for the purposes of Part 14A of the Corporation Tax Act 2009 (see section 1179DP of that Act) or the film production company in relation to the film for the purposes of Part 15 of that Act (see section 1182 of that Act).

(2) For the purposes of this Schedule each part of a series of films is treated as a separate film, unless—

(a) the films form a series with not more than 26 parts,

(b) the combined playing time is not more than 26 hours, and

in which case the films are treated as a single film.

(3) References in this Schedule to a film include the film soundtrack.

(4) For the purposes of this Schedule a film is completed when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and distributed for presentation to the general public.

Provisions relating to termination of levy on film exhibitors

2

(1) The film production company may apply to the Secretary of State for the certification of a film as a British film.

(2) The application may be for an interim or final certificate.

(3) An interim certificate is a certificate granted before the film is completed that the film, if completed in accordance with the proposals set out in the application, will be a British film.

(4) A final certificate is a certificate granted after the film is completed that the film is a British film.

(5) The applicant must—

(a) produce to the Secretary of State such books or other documents relating to the application, and

(b) provide the Secretary of State with such other information with respect to it,

as the Secretary of State may require for the purposes of determining the application.

(6) The Secretary of State may require information provided for the purposes of the application to be accompanied by a statutory declaration, by the person providing it, as to the truth of the information.

Dissolution of National Film Finance Corporation

3

(1) If the Secretary of State is satisfied that the requirements are met for interim or final certification of a film as a British film, he shall certify the film accordingly.

(2) If the Secretary of State is not satisfied that those requirements are met, he shall refuse the application.

(3) An interim certificate—

(a) may be given subject to conditions, and (unless the Secretary of State directs otherwise) is of no effect if the conditions are not met;

(b) may be expressed to expire after a specified period, and (unless the Secretary of State directs otherwise) ceases to have effect at the end of that period; and

(4) If it appears to the Secretary of State that a film certified by him under this Schedule ought not to have been certified, he shall revoke its certification.

Unless the Secretary of State directs otherwise, a certificate that is revoked is treated as never having had effect.

Final payments by British Film Fund Agency

4

Financial assistance by Secretary of State in connection with the production of films

5

(1) The Secretary of State with the consent of the Treasury may . . . give financial assistance—

(a) to any British company or partnership, being a company or partnership in whose case he is satisfied as to the matters mentioned in paragraphs (a) and (b) of section 3(4), for any purpose connected with the production of relevant films;

(b) to any person—

(i) for the purpose of enabling projects to be prepared, or other preliminary work to be undertaken or steps taken, with a view to the production of relevant films; or

(ii) for any purpose connected with the production of short films.

In this subsection “British company”, “British partnership” and “relevant film” have the meaning given by section 3(7), and “short film” means a relevant film with a total playing time of less than 35 minutes.

(2) Assistance under subsection (1) may be given by way of a grant or loan or in the form of a guarantee or otherwise; and in giving assistance under that subsection the Secretary of State may impose such conditions as he thinks fit, including conditions requiring a grant to be repaid in specified circumstances.

(3) The Secretary of State may appoint a person to make recommendations and provide other services in connection with the discharge by the Secretary of State of his functions under subsection (1)(b).

(4) Any sums required by the Secretary of State for making payments under subsection (1), or for meeting any expenses of any person appointed under subsection (3), shall be paid out of money provided by Parliament; and any sums received by the Secretary of State by virtue of this section shall be paid into the Consolidated Fund.

Certification of master negatives, tapes and discs for purposes of section 72 of Finance Act 1982

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.

Repeals, etc.

7

(1) The enactments mentioned in Schedule 2 to this Act are repealed to the extent specified in the third column of that Schedule.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Notwithstanding the repeal by this Act of the Films Act 1960 the register kept under Part II of that Act shall continue to be kept by the Secretary of State in connection with the determination, for the purposes of any statutory provision, of questions relating to the registration of films under Part II of the Films Act 1960 or Part III of the Cinematograph Films Act 1938.

(4) Where any film would, but for the repeal by this Act of the Films Act 1960 and the Films Act 1970, be—

(a) a British film for the purposes of the Film Levy Finance Act 1981 by virtue of section 9(2) of that Act (interpretation); or

(b) an eligible film for the purposes of regulations made under section 6 of that Act,

that film shall be a British film, or (as the case may be) an eligible film, for those purposes notwithstanding the repeal of the said Acts of 1960 and 1970.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) The Secretary of State may by order made by statutory instrument provide for such further transitional and saving provisions to have effect in connection with the coming into operation of any provision of this Act as appears to him to be necessary or expedient.

Short title, commencement and extent

8

(1) This Act may be cited as the Films Act 1985.

(2) The following provisions of this Act shall come into force at the end of the period of two months beginning with the day on which it is passed, namely—

(a) section 6 and Schedule 1;

(b) section 7(1) and Schedule 2 so far as relating to the Finance Act 1982 and the Finance Act 1984;

(3) The following provisions of this Act extend to Northern Ireland, namely—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) section 6 and Schedule 1;

(d) this section.

SCHEDULE 1

Preliminary

1

(1) In this Schedule—

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

“maker”, in relation to a film, means the person by whom the arrangements necessary for the making of the film are undertaken;

“master disc”, in relation to a film, means the original master film disc or the original master audio disc of the film;

“master negative” in relation to a film, means the original master negative of the film and its soundtrack (if any);

“master tape”, in relation to a film, means the original master film tape or the original master audio tape of the film;

. . .

. . ..

(2) For the purposes of this Schedule the production of a film is completed when the film is first in a form in which it can reasonably be regarded as ready for copies of it to be made and distributed for presentation to the general public

(3) Subject to sub-paragraph (4), each part of a series of films shall be treated as a separate film for the purposes of this Schedule.

(4) The Secretary of State may direct that a number of films shall be treated as a single film for the purposes of this Schedule if–

(a) they form a series with not more than twenty-six parts;

(b) the combined playing time is not more than twenty-six hours; and

(c) in the opinion of the Secretary of State the series constitutes a self-contained work or is a series of documentaries with a common theme.

(5) Any reference in this Schedule to a master negative, tape or disc certified under paragraph 3(1) or to a certificate issued under that provision includes a reference to a master negative, tape or disc certified in pursuance of section 72(7)(b) of the Finance Act 1982 as originally enacted or to a certificate issued in pursuance of that provision.

Applications for certification

2

(1) An application for the certification by the Secretary of State of a master negative, master tape or master disc of a film as a qualifying film, qualifying tape or qualifying disc for the purposes of section 40D of the Finance (No. 2) Act 1992 , or Chapter 9 of Part 2 of the Income Tax (Trading and Other Income) Act 2005, may be made by any person who has incurred expenditure on the production or acquisition of that negative, tape, or disc.

(2) In sub-paragraph (1) the reference to the acquisition of a master negative, tape or disc includes a reference to the acquisition of any description of rights in it.

(3) On an application under this paragraph for the certification of a master negative, tape or disc the applicant shall—

(a) produce to the Secretary of State such books and other documents relating to it; and

(b) furnish to the Secretary of State such other information with respect to it,

as the Secretary of State may require for the purpose of determining the application.

(4) Any information furnished for the purposes of sub-paragraph (3) shall, if the Secretary of State so directs, be accompanied by a statutory declaration as to the truth of the information made by the person furnishing it.

Certification and withdrawal of certification

3

(1) If the Secretary of State is satisfied that a master negative, tape or disc with respect to which an application is made under paragraph 2 is a master negative, tape or disc of a film which, in his opinion, is a British film for the purposes of this Schedule, he shall certify that negative, tape or disc as a qualifying film, qualifying tape or qualifying disc for the purposes of section 40D of the Finance (No. 2) Act 1992 or, as the case may be, Chapter 9 of Part 2 of the Income Tax (Trading and Other Income) Act 2005.

(2) If the Secretary of State is for any reason not satisfied as mentioned in sub-paragraph (1) he shall refuse the application.

(3) If it appears to the Secretary of State that any negative, tape or disc certified by him under sub-paragraph (1) ought for any reason not to have been so certified he shall revoke its certification.

(4) Where an application is made under paragraph 2 in relation to a negative, tape or disc of a film which has already been certified by the Secretary of State under sub-paragraph (1) on a prior application, the Secretary of State may issue the applicant with a duplicate or copy of the certificate issued on that prior application.

British films for purposes of the Schedule

4

(1) A film is a British film for the purposes of this Schedule if it passes the relevant cultural test (see paragraph 4A, 4B or 4C).

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Her Majesty may by Order in Council provide for films to be treated as British films for the purposes of this Schedule if they are made in accordance with the terms of any agreement between Her Majesty’s Government in the United Kingdom and any other government, international organisation or authority.

(6) This paragraph has effect subject to paragraph 5 (excluded films).

Excluded films

5

(1) A film must not be certified as a British film for the purposes of this Schedule if parts of the film whose playing time exceeds 10% of the total playing time of the film are derived from a previous film, unless—

(a) the two films have the same film production company or producer, and

(b) the previous film has not been certified under this Schedule.

(2) The Secretary of State may direct that sub-paragraph (1) shall not apply in relation to a film if in his opinion–

(a) it is a documentary; and

(b) its subject matter makes it appropriate for sub-paragraph (1) not to be applied.

(3) For the purposes of this paragraph—

(a) the film soundtrack shall be left out of account;

(b) “ producer ” means the person by whom the arrangements necessary for the making of the film are undertaken;

(c) in relation to certification before the commencement of Chapter 3 of Part 3 of the Finance Act 2006, references to certification of a film shall be read as references to certification of the master negative, tape or disc of the film.

Ascertainment of labour costs and playing time

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Determination of requisite amount of labour costs

7

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Power of Secretary of State to direct alteration of labour costs

8

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Determination of disputes

9

(1) Any person who is aggrieved by any decision of the Secretary of State under paragraph 3 may, subject to rules of court, apply to the High Court, and the decision of that Court shall be final.

(2) In relation to any person whose principal place of business is in Scotland, sub-paragraph (1) shall have effect as if for any reference to the High Court there were substituted a reference to the Court of Session.

Regulations and orders

10

(1) The Secretary of State may make regulations—

(a) prescribing the form of applications under paragraph 2;

(b) prescribing the particulars and evidence necessary for satisfying the Secretary of State that a film is a British film for the purposes of this Schedule;

(c) providing that any statutory declaration which is required by paragraph2(6) to be made by any person shall be deemed to be properly made if it is made on his behalf by any such person as may be specified in the regulations.

(2) The Secretary of State with the approval of the Treasury may by order make such modifications of any of the provisions of paragraphs 1 and 4 to 5 as he considers appropriate; and any such order may contain such incidental, supplemental and transitional provisions as he considers appropriate in connection with the order.

(3) In sub-paragraph (2) “modifications” includes additions, omissions and alterations.

(4) Any regulations or order under this paragraph shall be made by statutory instrument.

(5) Any regulations under this paragraph shall be laid before Parliament after being made; but no order shall be made under this paragraph unless it has been laid before Parliament and approved by a resolution of each House.

SCHEDULE 2

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Editorial notes

[^c765869]: Act partly in force at Royal Assent; wholly in force at 23.7.1985, see s. 8(2)

[^c765873]: S. 2 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt.IX.

[^c765878]: S. 3(3),(6) and (8) repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt.IX.

[^c765880]: S. 3(7) amended (27.8.1999) by S.I. 1999/2386, art. 1(3) S. 3(7) modified (10.3.2000) by S.I. 2000/756, art. 1(2)

[^c765881]: 1907 c. 24.

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