[1179DJ British certification condition: provisional and final satisfaction]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[British certification condition]

[1179DJ  British certification condition: provisional and final satisfaction]

[(1)     In this section, references to a certificate are to be read—

(a)     in relation to a film, as references to a certificate under Schedule 1 to the Films Act 1985, and

(b)     in relation to a television programme, as references to a certificate under section 1179DM.

(2)     A film or television programme meets the British certification condition in a pre-completion period (see section 1179DY) if—

(a)     an interim certificate has effect in relation to

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