OBS_VALUE: <ul><li><a href=http://www.legislation.gov.uk/ukpga/2006/25 target=_blank>Finance Act 2006(last updated in September 2016, Part 3, Chapter 3 and Schedules 4 and 5 )</a></li><li><a href=http://www.legislation.gov.uk/uksi/2006/3430/made target=_blank>The Films (Definition of “British Film”) (No. 2) Order 2006(last updated in December 2006, No. 3430)</a></li><li><a href=http://www.legislation.gov.uk/ukpga/1985/21 target=_blank>Films Act 1985(last updated in January 2015, Section 5)</a></li></ul>