Corporation Tax Act 2009 section 1179FE

Applications for certification

Section 1179FE sets out the process by which the development company for a video game may apply to the Secretary of State for certification that the video game qualifies as a British video game.

• The development company for a video game can apply for either an interim certificate (before the game is completed) or a final certificate (after completion), both of which confirm the game's status as a British video game.
• An interim certificate confirms that the video game, if completed as proposed in the application, will qualify as a British video game; a final certificate confirms that the completed game is a British video game.
• The Secretary of State may require supporting documents, information, and statutory declarations from the applicant to verify the truth of the information provided.
• The Secretary of State has the power to make regulations covering application forms, the evidence needed to demonstrate the game meets the certification conditions, and who may make a statutory declaration on behalf of the applicant.

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