MOTION PICTURE INDUSTRY (ENCOURAGEMENT) ACT

ARRANGEMENT OF SECTIONS

PART I
General

   1   Short title

   2   Interpretation

   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

 

PART II
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

 

PART III
Ancillary

   24   Regulation

 

THE MOTION PICTURE INDUSTRY (ENCOURAGEMENT) ACT

[Date of Commencement: 10th December, 1948]

Cap 256.

Acts
23 of 1972,
4 of 1982,
12 of 1985,
16 of 1991,
4 of 1982.

LN 165/1999.

PART I
General (sections 1-13)

1   Short title

   This Act may be cited as the Motion Picture Industry (Encouragement) Act.

2   Interpretation

   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.

3   Minister may declare persons to be recognised motion picture producers

   (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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