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Corporation Tax Act 2009, Cross Heading: British video games is up to date with all changes known to be in force on or before 13 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Textual Amendments
F1Pt. 15B inserted (for specified purposes and with effect in accordance with Sch. 17 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2
(1)The video game must be certified by the Secretary of State as a British video game.
(2)The Secretary of State, with the approval of the Treasury, may by regulations specify conditions which must be met by a video game before it may be certified as a British video game.
These conditions are known as the “cultural test”.
(3)Regulations under subsection (2) may—
(a)specify different conditions in relation to different descriptions of video game,
(b)provide that specified descriptions of video game may not be certified as a British video game, and
(c)enable the Secretary of State to direct that any provision made by virtue of paragraph (b) does not apply to a video game that meets specified conditions.
“Specified” means specified in the regulations.
(4)Regulations under subsection (2) are to be made by statutory instrument.
(5)A statutory instrument containing regulations under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.
(6)Sections 1217CC and 1217CD contain further provision about certification of video games as British video games, including provision about applications for, and withdrawal of, certification.
(1)An application for certification of a video game as a British video game is to be made to the Secretary of State by the video games development company.
(2)The application may be for an interim or final certificate.
(3)An interim certificate is a certificate that—
(a)is granted before the video game is completed, and
(b)states that the video game, if completed in accordance with the proposals set out in the application, will be a British video game.
(4)A final certificate is a certificate that—
(a)is granted after the video game is completed, and
(b)states that the video game is a British video game.
(5)The applicant must provide the Secretary of State with any documents or information which the Secretary of State requires in order to determine the application.
(6)The Secretary of State may require information provided for the purposes of the application to be accompanied by a statutory declaration, made by the person providing it, as to the truth of the information.
(7)The Secretary of State may by regulations make provision supplementing this section, including—
(a)provision about the form of applications,
(b)provision about the particulars and evidence necessary for satisfying the Secretary of State that a video game meets the cultural test, and
(c)provision that any statutory declaration which is required by subsection (6) to be made by any person may be made on the person's behalf by such person as is specified in the regulations.
(8)Regulations under subsection (7) are to be made by statutory instrument.
(9)A statutory instrument containing regulations under subsection (7) is subject to annulment in pursuance of a resolution of the House of Commons.
(1)If the Secretary of State is satisfied that the requirements are met for interim or final certification of a video game as a British video game, the Secretary of State must certify the video game accordingly.
(2)If the Secretary of State is not satisfied that those requirements are met, the Secretary of State must refuse the application.
(3)An interim certificate—
(a)may be given subject to conditions, and (unless the Secretary of State directs otherwise) is of no effect if the conditions are not met, and
(b)may be expressed to expire after a specified period, and (unless the Secretary of State directs otherwise) ceases to have effect at the end of that period.
(4)An interim certificate ceases to have effect when a final certificate is issued.
(5)If it appears to the Secretary of State that a video game certified under this Part ought not to have been certified, the Secretary of State may revoke its certification.
(6)Unless the Secretary of State directs otherwise, a certificate that is revoked is treated as never having had effect.]
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