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StatuteCorporation Tax Act 2009

Section 1216CC — Corporation Tax Act 2009: Applications for certification

Text of the provision Official document

Applications for certification 1216CC 1 An application for certification of a relevant programme as a British programme is to be made to the Secretary of State by the television production company.

2 The application may be for an interim or final certificate.

3 An interim certificate is a certificate that—

a is granted before the programme is completed, 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 applicant must provide the Secretary of State with any documents or information which the Secretary of State requires in order to determine the application.

6 The Secretary of State may require information provided for the purposes of the 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 the cultural test, 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.

8 Regulations under subsection (7) are to be made by statutory instrument.

9 A statutory instrument containing regulations under subsection (7) is subject to annulment in pursuance of a resolution of the House of Commons.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.