Corporation Tax Act 2009 section 1179FF

Certification and revocation

Section 1179FF sets out the rules governing how the Secretary of State certifies video games for the purposes of Video Games Tax Relief, including the conditions that can be attached to interim certificates and the power to revoke certification.

• The Secretary of State must certify a video game if a valid application has been made and the game meets the required certification conditions
• Interim certificates can be made subject to conditions and can be set to expire after a specified period, losing effect if conditions are unmet or the period ends
• The Secretary of State may revoke a certificate if it becomes apparent that the video game should not have been certified
• A revoked certificate is treated as if it never had effect, unless the Secretary of State directs otherwise