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

British certification condition: provisional and final satisfaction 1179FC 1 In this section, references to a certificate are to a certificate under section 1179FF .

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

3 A video game meets the British certification condition in the completion period (see section 1179FQ ) 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 video game 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 video game does not meet the British certification condition in the completion period, it is no longer to be regarded as having done so (nor, therefore, as being a qualifying video game) 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 video game in question is no longer to be regarded as having met the British certification condition (nor, therefore, as being a qualifying video game) in that period in reliance on that certificate.

7 Subsection (6) does not apply to the extent that a direction under section 1179FF 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.