F1PART 15BVideo games development
CHAPTER 3Video games tax relief
British video games
1217CDCertification and withdrawal of certification
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.
Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)