Textual Amendments
F1Pt. 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)
(1)The company is not entitled to special television relief for an interim accounting period unless its company tax return for the period is accompanied by an interim certificate.
(2)If an interim certificate ceases to be in force (otherwise than on being superseded by a final certificate) or is revoked, the company—
(a)is not entitled to special television relief for any period for which its entitlement depended on the certificate, and
(b)must amend accordingly its company tax return for any such period.
(3)If the relevant programme is completed by the company—
(a)its company tax return for the completion period must be accompanied by a final certificate,
(b)if that requirement is met, the final certificate has effect for the completion period and for any interim accounting period, and
(c)if that requirement is not met, the company—
(i)is not entitled to special television relief for any period, and
(ii)must amend accordingly its company tax return for any period for which such relief was claimed.
(4)If the company abandons television production activities in relation to the relevant programme—
(a)its company tax return for the completion period may be accompanied by an interim certificate, and
(b)the abandonment of television production activities does not affect any entitlement to special television relief in that or any previous accounting period.
(5)If a final certificate is revoked, the company—
(a)is not entitled to special television relief for any period, and
(b)must amend accordingly its company tax return for any period for which such relief was claimed.]