F1PART 15ATelevision production
CHAPTER 3Television tax relief
British programmes
1216CDCertification and withdrawal of certification
1
If the Secretary of State is satisfied that the requirements are met for interim or final certification of a relevant programme as a British programme, the Secretary of State must certify the programme 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 relevant programme 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.
Pt. 15A inserted (17.7.2013 for specified purposes, 19.7.2013 in so far as not already in force, and with effect in accordance with Sch. 16 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1)