New plans for tax breaks for films made in the UK have been blasted by critics, after it emerged the movies must be "culturally British" to be eligible for the benefit. The GBP120 million ($234 million) scheme funded by the government dictates any movies wishing to benefit must be based on a British story, with potential scripts subject to a test examining the film's "Britishness". But film financial consultant IAN THOMSON believes the tax break criteria could harm the UK's film industry. He says, "My clients are looking seriously at the benefits of making British films. "They are very keen to support British film - such as Carry On London. However, if that film is a success, if we then decide to do CARRY ON MOROCCO, we're not going to benefit from the tax credit. "At a time when British film is at such a high ebb - we've got THE QUEEN, THE LAST KING OF SCOTLAND, the Harry Potter franchise and (PHILIP) PULLMAN novels - what is the point of doing this?"