Here is a site that gives a good overview:
http://www.screenonline.org.uk/film/id/1037898/index.html
The current responsibility for funding British films/ qualifying for a tax break is decided by the BFI (British Film Institute). Films largely qualify by meeting the criteria of the cultural test. Her is a link to the BFi site that allows you to investigate the Cultural Test in more detail:
http://industry.bfi.org.uk/culturaltest
British film from sarahlou79
Social realism from crutrebe06
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