Corporation Tax Act 2009 section 1197

British film

Section 1197 sets out the certification requirement that a film must meet to qualify as a British film for the purposes of film tax relief.

• A film must be certified as a British film by the Secretary of State to access film tax relief.
• Certification is carried out under the provisions of the Films Act 1985.
• This requirement forms one of the key conditions a film production company must satisfy when claiming relief.
• The certification process is separate from the tax relief claim itself and is handled outside of HMRC.