§ Dawn Primarolo
Details of individual films that have benefited from tax relief cannot be disclosed for reasons of taxpayer confidentiality. Exemption 15 (Statutory and other restrictions) of the Code of Practice on Access to Government Information applies. There are two main reliefs, section 42 of the Finance (No.2) Act 1992 and section 48 of the Finance (No. 2) Act 1997, available for expenditure incurred on the production or acquisition of the master version of a British qualifying film. DCMS certifies British qualifying films under the terms of the Films Act 1985. A list of qualifying films for the period since 1997 has been placed in the Libraries of both Houses.