Section 1179DM — Corporation Tax Act 2009: Television programmes: certification and revocation

Television programmes: certification and revocation 1179DM 1 If—

a an application is made in accordance with section 1179DL , and b the Secretary of State is satisfied that the television programme concerned meets any conditions that apply by virtue of section 1179DK , the Secretary of State must certify the programme accordingly.

2 An interim certificate—

a may be given subject to conditions, and (unless the Secretary of State directs otherwise) is of no effect if the conditions are not met, and b may be expressed to expire after a specified period, and (unless the Secretary of State directs otherwise) ceases to have effect at the end of that period.

3 If it appears to the Secretary of State that a film or television programme certified under this section ought not to have been certified, the Secretary of State may revoke the certificate.

4 Unless the Secretary of State directs otherwise, a certificate that is revoked is treated as never having had effect.