2(1)An application for the certification by the Secretary of State of a master negative, master tape or master disc of a film as a qualifying film, qualifying tape or qualifying disc for the purposes of section 72 of the Finance Act 1982 may be made by any person who has incurred expenditure on the production or acquisition of that negative, tape, or disc.
(2)In sub-paragraph (1) the reference to the acquisition of a master negative, tape or disc includes a reference to the acquisition of any description of rights in it.
(3)On an application under this paragraph for the certification of a master negative, tape or disc the applicant shall—
(a)produce to the Secretary of State such books and other documents relating to it; and
(b)furnish to the Secretary of State such other information with respect to it,
as the Secretary of State may require for the purpose of determining the application.
(4)Any information furnished for the purposes of sub-paragraph (3) shall, if the Secretary of State so directs, be accompanied by a statutory declaration as to the truth of the information made by the person furnishing it.