Schedules

Schedule 2Films, television programmes and video games

Part 5Commencement and transitional provision

Continuity between regimes: British certification

22(1)Regulations made before the passing of this Act under a provision of CTA 2009 specified in the first column of the following table—

(a)have effect for the purposes of Part 14A of CTA 2009 as if made under the provision of that Part specified in the corresponding entry in the second column of the table, and

(b)are for those purposes to be read subject to any necessary modifications.

TABLE
Existing provision in Part 15A or 15B of CTA 2009New provision in Part 14A of CTA 2009
Section 1216CB(2)Section 1179DK(1)
Section 1216CC(7)Section 1179DL(7)
Section 1217CB(2)Section 1179FD(1)
Section 1217CC(7)Section 1179FE(7)

(2)A certificate issued under section 1216CD or 1217CD of CTA 2009 continues to have effect for the purposes of Part 14A of that Act as if it were a certificate issued under section 1179DM or (as the case may be) 1179FF in that Part.

(3)In relation to such a certificate, the references to revocation or ceasing to be in force in sections 1216EA and 1217EA of CTA 2009 (as they continue to apply in relation to accounting periods beginning before 1 April 2027) include revocation or ceasing to be in force under section 1179DM or (as the case may be) 1179FF of that Act.

(4)The repeal of Parts 15, 15A and 15B of CTA 2009 does not affect the requirement in section 1213(3), 1216EA(3) or 1217EA(3) of that Act so far as it relates to entitlements in accounting periods beginning before 1 April 2027 (even if the “completion period” begins on or after that date).

(5)In sections 1216EA(3) and (5) and 1217EA(3) and (5) of CTA 2009 (as they continue to apply in relation to accounting periods beginning before 1 April 2027), the references to a final certificate include reference to a final certificate issued under section 1179DM or (as the case may be) 1179FF of that Act.