Corporation Tax Act 2009 section 1216CC

Applications for certification

Section 1216CC sets out the process by which a television production company applies to have its programme certified as British, including the types of certificate available and the information requirements that apply.

• The production company must apply to the Secretary of State to certify its relevant television programme as British, requesting either an interim or a final certificate.
• An interim certificate is issued before the programme is completed and confirms it will qualify as British if completed as proposed; a final certificate is issued after completion and confirms the programme is British.
• The company must supply all documents and information the Secretary of State needs to determine the application, including any additional information requested.
• The Secretary of State may require a statutory declaration verifying the truth of the information provided and may amend the application process by regulations.