Section 1179FC | British certification condition: provisional and final satisfaction

(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.