Corporation Tax Act 2009 section 1179DM

Television programmes: certification and revocation

Section 1179DM sets out how the Secretary of State certifies television programmes that meet the required conditions, and the circumstances in which certification may be revoked.

• The Secretary of State must certify a television programme if the application is properly made and the programme meets the relevant certification conditions.
• Interim certificates may be granted subject to conditions, and may be set to expire after a specified period — failing to meet the conditions or reaching the expiry date renders the certificate ineffective unless the Secretary of State directs otherwise.
• The Secretary of State may revoke a certificate if it becomes apparent that the programme should not have been certified in the first place.
• A revoked certificate is treated as if it never had effect, unless the Secretary of State directs otherwise — meaning any tax relief claimed on the basis of that certificate could be unwound.