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

[British certification condition]

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

[(1)     In this section, references to a certificate are to a certificate under section 1179FF.

(2)     A video game meets the British certification condition in a pre-completion period (see section 1179FQ) if—

(a)     an interim certificate has effect in relation to it at the end of that period, and

(b)     the development company's company tax return for that period is accompanied by the

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