Section 1179DJ — Corporation Tax Act 2009: British certification condition: provisional and final satisfaction

British certification condition: provisional and final satisfaction 1179DJ 1 In this section, references to a certificate are to be read—

a in relation to a film, as references to a certificate under Schedule 1 to the Films Act 1985, and b in relation to a television programme, as references to a certificate under section 1179DM .

2 A film or television programme meets the British certification condition in a pre-completion period (see section 1179DY ) if the production company’s company tax return for the period is accompanied by a valid interim certificate.

3 A film or television programme meets the British certification condition in the completion period (see section 1179DY ) and any subsequent accounting period if—

a the production company’s company tax return for the completion period is accompanied by a valid final certificate, or b the production company has abandoned production activities in relation to the film or programme and the production company’s company tax return for the completion period is accompanied by a valid interim certificate.

4 Subsections (2) and (3) are subject to subsections (5) and (6) .

5 If a film or television programme does not meet the British certification condition in the completion period, it is no longer to be regarded as having met the condition (nor, therefore, as being a qualifying film or qualifying television programme) in any pre-completion period.

6 If a certificate is revoked after the production company’s company tax return for a period is submitted , the film or programme in question is no longer to be regarded as having met the British certification condition (nor, therefore, as being a qualifying film or qualifying television programme) in that period in reliance on that certificate.

7 Subsection (6) does not apply to the extent that a direction under paragraph 3 of Schedule 1 to the Films Act 1985 or section 1179DM provides that the certificate is to be treated as having effect.

8 For the purposes of this section, a certificate is valid if it has effect on the day on which the production company’s company tax return is submitted.