Section 1216CD — Corporation Tax Act 2009: Certification and withdrawal of certification

Certification and withdrawal of certification 1216CD 1 If the Secretary of State is satisfied that the requirements are met for interim or final certification of a relevant programme as a British programme, the Secretary of State must certify the programme accordingly.

2 If the Secretary of State is not satisfied that those requirements are met, the Secretary of State must refuse the application.

3 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.

4 An interim certificate ceases to have effect when a final certificate is issued.

5 If it appears to the Secretary of State that a relevant programme certified under this Part ought not to have been certified, the Secretary of State may revoke its certification.

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