Section 1217EA — Corporation Tax Act 2009: Certification as a British video game

Certification as a British video game 1217EA 1 The company is not entitled to special video games relief for an interim accounting period unless its company tax return for the period is accompanied by an interim certificate.

2 If an interim certificate ceases to be in force (otherwise than on being superseded by a final certificate) or is revoked, the company—

a is not entitled to special video games relief for any period for which its entitlement depended on the certificate, and b must amend accordingly its company tax return for any such period.

3 If the video game is completed by the company—

a its company tax return for the completion period must be accompanied by a final certificate, b if that requirement is met, the final certificate has effect for the completion period and for any interim accounting period, and c if that requirement is not met, the company—

i is not entitled to special video games relief for any period, and ii must amend accordingly its company tax return for any period for which such relief was claimed.

4 If the company abandons video game development activities in relation to the video game—

a its company tax return for the completion period may be accompanied by an interim certificate, and b the abandonment of video game development activities does not affect any entitlement to special video games relief in that or any previous accounting period.

5 If a final certificate is revoked, the company—

a is not entitled to special video games relief for any period, and b must amend accordingly its company tax return for any period for which such relief was claimed.