[1179FE Applications for certification]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1179FE  Applications for certification]

[(1)     The development company for a video game may apply to the Secretary of State for a certificate under section 1179FF in relation to the programme.

(2)     An application may be for an interim certificate or a final certificate.

(3)     An interim certificate is a certificate that—

(a)     is granted before the video game is completed (see section

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