Resumen de United Kingdom: : New definition of “British Film”
The UK Films Act 1985, Schedule 1, sets out the so-called “cultural test” according to which a film is certified as “British” and hence qualifies for film tax relief (see IRIS 2008-2/19 and IRIS 2006-1/25). A film so certified, i.e., that has passed the test, may apply for tax relief on film production costs (see Corporation Tax Act 2009, Part 15). The test is passed by gaining a certain number of points based on various criteria, including, the setting; subject matter; characters; language; location of the work; and the participants in the production of the film. The new 2015 Order, The Films (Definition of “British Film”) Order, amends and updates the test.
