Section 1179DL — Corporation Tax Act 2009: Television programmes: applications for certification

Television programmes: applications for certification 1179DL 1 The production company for a television programme may apply to the Secretary of State for a certificate under section 1179DM in relation to the programme.

2 An application may be for an interim certificate or a final certificate.

3 An interim certificate is a certificate that—

a is granted before the programme is completed (see section 1179EB ),

and b states that the programme, if completed in accordance with the proposals set out in the application, will be a British programme.

4 A final certificate is a certificate that—

a is granted after the programme is completed, and b states that the programme is a British programme.

5 The Secretary of State may require an applicant to provide documents or information to assist the Secretary of State in determining the application.

6 The Secretary of State may require information provided for the purposes of an application to be accompanied by a statutory declaration, made by the person providing it, as to the truth of the information.

7 The Secretary of State may by regulations make provision supplementing this section, including—

a provision about the form of applications, b provision about the particulars and evidence necessary for satisfying the Secretary of State that a programme meets any conditions that apply by virtue of section 1179DK , and c provision that any statutory declaration which is required by subsection (6) to be made by any person may be made on the person’s behalf by such person as is specified in the regulations.