In these Regulations—
“ the Act ” means the Films Act 1985;
“co-production film” means a film which by virtue of any Order in Council made under paragraph 4(5) of Schedule 1 to the Act is to be treated as if it is a British film for the purposes of Schedule 1 to the Act;
“core expenditure” has the same meaning as in section 34(1) of the Finance Act 2006 ;
“film production company” has the same meaning as in section 32 of the Finance Act 2006.
“group of companies” means a company and all other companies which are its subsidiaries within the meaning of section 736 of the Companies Act 1985 .
“other expenditure” means all the expenditure on the work carried out in the making of the film which is not core expenditure;
“producer” means the person by whom the arrangements necessary for the making of the film are undertaken;
“theatrical release” means exhibition to the paying public at the commercial cinema;
“ UK expenditure” has the same meaning as in section 35(1) of the Finance Act 2006.