Corporation Tax Act 2009 section 1217CD

Certification and withdrawal of certification

Section 1217CD sets out the rules under which the Secretary of State may certify a video game as a British video game, the conditions that apply to interim certificates, and the circumstances in which certification may be revoked.

• The Secretary of State must certify a video game if satisfied it meets the requirements for an interim or final certificate, and must refuse certification if the requirements are not met.
• An interim certificate may be granted subject to conditions and may be given an expiry date at the Secretary of State's discretion; it automatically expires when a corresponding final certificate is issued.
• The Secretary of State must revoke a certificate if it becomes apparent that it should not have been issued in the first place.
• A revoked certificate is treated as if it had never been issued, unless the Secretary of State directs otherwise.