[F1PART 15BU.K.Video games development

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

CHAPTER 3U.K.Video games tax relief

British video gamesU.K.

1217CCApplications for certificationU.K.

(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.]