Corporation Tax Act 2009 section 1216CD

Certification and withdrawal of certification

Section 1216CD sets out the rules for the Secretary of State to certify a relevant programme as a British programme, the conditions that may apply to interim certificates, and the circumstances under which certification may be revoked.

• The Secretary of State certifies a relevant programme as British if satisfied it meets the requirements for interim or final certification; otherwise the application is refused.
• An interim certificate may be granted subject to conditions and may be given an expiry date; it automatically ceases to have effect once a final certificate is issued.
• The Secretary of State must revoke a certificate if it becomes apparent that it should not have been issued.
• A revoked certificate is treated as never having been issued, unless the Secretary of State directs otherwise.