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Pornographic Films

Mr. Laws: To ask the Chancellor of the Exchequer whether film tax relief has been extended to pornographic films made in the United Kingdom since 1997; and if he will make a statement. [53435]

Dawn Primarolo: Three of the four film tax reliefs are used for films, the master copy, tape or disc of which has been certified by the Secretary of State for Culture, Media and Sport as a British qualifying film. The changes announced in the Budget would restrict the reliefs to British qualifying films made for theatrical exhibition in the commercial cinema. The fourth relief is used for big budget international productions.