Corporation Tax Act 2009 section 1217CC

Applications for certification

Section 1217CC sets out the process by which a video game development company applies to have its video game certified as a British video game, including the types of certificate available and the information requirements.

• Applications for certification of a video game as British must be made to the Secretary of State by the video game development company.
• Two types of certificate are available: an interim certificate (issued before the game is completed, confirming it will qualify as British if completed as planned) and a final certificate (issued after completion, confirming the game is British).
• The applicant must provide all documents and information the Secretary of State needs to determine the application, and the Secretary of State may require additional information supported by a statutory declaration as to its truth.
• The Secretary of State has the power to amend, by regulations, the application process and the particulars required in support of an application.