Section 1179FF — Corporation Tax Act 2009: Certification and revocation

Certification and revocation 1179FF 1 If—

a an application is made in accordance with section 1179FE , and b the Secretary of State is satisfied that the video game concerned meets any conditions that apply by virtue of section 1179FD , the Secretary of State must certify the video game 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 video game 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.