Corporation Tax Act 2009 section 1179DL

Television programmes: applications for certification

Section 1179DL sets out the process by which a production company for a television programme can apply to the Secretary of State for certification that the programme qualifies as a British programme.

• A production company may apply for either an interim certificate (before completion) or a final certificate (after completion) confirming the programme is or will be a British programme.
• An interim certificate confirms the programme will be British if completed as proposed; a final certificate confirms the completed programme is British.
• The Secretary of State can require supporting documents, information, and statutory declarations as to the truth of information provided.
• The Secretary of State has the power to make regulations about application forms, the evidence needed to demonstrate a programme meets the certification conditions, and who may make statutory declarations on behalf of another person.