Corporation Tax Act 2009 section 1179DJ

British certification condition: provisional and final satisfaction

Section 1179DJ explains how and when a film or television programme satisfies the British certification condition, both provisionally during production and finally upon completion, and the consequences of failing to obtain or losing certification.

• During pre-completion periods, the British certification condition is met if the production company's tax return for the period is accompanied by a valid interim certificate.
• In the completion period and any subsequent accounting period, the condition is met if the tax return is accompanied by a valid final certificate, or, where production has been abandoned, a valid interim certificate.
• If the condition is not met in the completion period, it is treated as never having been met in any earlier pre-completion period, meaning the production loses its qualifying status retrospectively.
• If a certificate is revoked after a tax return has been submitted, the production is no longer regarded as having met the condition in the period that relied on that certificate, unless a direction provides that the certificate is to be treated as still having effect.