SCHEDULES
SCHEDULE 5Film tax relief: further provisions
Part 2Certification of British films for purposes of film tax relief
19
For paragraph 3 of that Schedule substitute—
Certification and withdrawal of certification
3
1
If the Secretary of State is satisfied that the requirements are met for interim or final certification of a film as a British film, he shall certify the film accordingly.
2
If the Secretary of State is not satisfied that those requirements are met, he shall refuse the application.
3
An interim certificate—
a
may be given subject to conditions, and (unless the Secretary of State directs otherwise) is of no effect if the conditions are not met;
b
may be expressed to expire after a specified period, and (unless the Secretary of State directs otherwise) ceases to have effect at the end of that period; and
c
ceases to have effect when a final certificate is issued.
4
If it appears to the Secretary of State that a film certified by him under this Schedule ought not to have been certified, he shall revoke its certification.
Unless the Secretary of State directs otherwise, a certificate that is revoked is treated as never having had effect.