ARRANGEMENT OF SECTIONS
1 Short title
3 Minister may declare persons to be recognised motion picture producers
4 Duration of order
5 Revocation of order
6 Free entry of plant and building materials
7 Relief from customs duty, stamp duty and tax
8 Special provisions relating to articles imported free of customs duty, etc
9 Restriction upon the disposal of articles imported free of duty. etc
10 Relief from income tax
11 Special licences
12 Prohibition of motion picture production for commercial purposes
13 Restriction on approvals of recognised motion picture producers
Provisions applicable to recognised motion picture producers
approved after 3rd March, 1982
14 Recognised motion picture producers to whom this Part applies
15 Relief from income tax under this Part
16 Conditions applicable to investment allowance
17 Buildings and structures bought unused
18 Withholding and withdrawal of allowances
19 Information to be furnished to Commissioner of Income Tax
20 Adjustments and assessments
21 Exclusion of relief under this Act where relief granted under other enactments
22 Carry forward of allowances not fully utilised
23 Dividends and capital distribution
THE MOTION PICTURE INDUSTRY (ENCOURAGEMENT) ACT
[Date of Commencement: 10th December, 1948]
23 of 1972,
4 of 1982,
12 of 1985,
16 of 1991,
4 of 1982.
General (sections 1-13)
This Act may be cited as the Motion Picture Industry (Encouragement) Act.
In this Act-
"local disbursement" means money spent in Jamaica for the purchase of any article manufactured or produced in Jamaica or as salary or wages to any person who was born in Jamaica or who has been domiciled in Jamaica for at least five years immediately prior to his first employment in Jamaica by any recognised motion picture producer;
"motion picture production" means the manufacturing, making and producing of motion picture and television films, acoustical accompaniments recordings and sound transcriptions of every kind, nature and description, and leasing, importing or otherwise acquiring equipment supplies rights and personnel useful therefor and distributing selling licensing renting, exporting or otherwise disposing of such motion picture and television films acoustical accompaniments recordings and sound transcriptions and developing improving and maintaining a film industry; and of exercising taking and delegating whatever powers and actions are or may become necessary or convenient to the effectuating of these and all relating purposes;
"production year" used in relation to any recognised motion picture producer, means any consecutive period of twelve months commencing on the first or any subsequent anniversary of the day on which the relevant order came into force;
"special licence" means a special licence granted under section 11;
"recognised motion picture producer" means any person declared under section 3 to be a recognised motion picture producer;
"relevant order" used in relation to any recognised motion picture producer means the order under section 3 whereby such recognised motion picture producer is declared to be a recognised motion picture producer.
(1) The Minister, on the application in writing of any person desirous of engaging in motion picture production in Jamaica, if he is satisfied that it is expedient in the public interest to do so, may, subject to the provisions of subsection (2), subsection (3) and subsection (4), in his absolute discretion by order declare such a person to be a recognised motion picture producer with effect from such date as may be so specified.
(2)(a) The making of any such order shall be subject to such terms and conditions as the Minister may think fit, and which shall be set out in such order and shall in any case be conditional on the applicant undertaking to expend in Jamaica on local disbursement in each production year such sum as may be specified by the Minister and set out in such order.
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