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Legislation
Corporation Tax Act 2009

Crossheading British video games

  • Section 1217CB British video game
  • Section 1217CC Applications for certification
  • Section 1217CD Certification and withdrawal of certification
  1. British video games
  2. Certification and withdrawal of certification

Section 1217CD | Certification and withdrawal of certification

From legislation.gov.uk

(1)If the Secretary of State is satisfied that the requirements are met for interim or final certification of a video game as a British video game, the Secretary of State must certify the video game 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 video game 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.

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