Corporation Tax Act 2009 section 1179FC

British certification condition: provisional and final satisfaction

Section 1179FC explains how and when a video game satisfies the British certification condition, both provisionally during production and finally upon completion, and what happens if certification is lost.

• During pre-completion periods, the British certification condition is met if the company tax return is accompanied by a valid interim certificate
• In the completion period and beyond, the condition is met if the return is accompanied by a valid final certificate, or a valid interim certificate where production has been abandoned
• If the condition is not met in the completion period, any earlier satisfaction of the condition in pre-completion periods is retrospectively undone, and the game loses its status as a qualifying video game
• If a certificate is revoked after a tax return has been submitted, the game is no longer treated as meeting the condition for that period, unless a direction provides that the certificate is to be treated as still having effect

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