31(1)The company is not entitled to relief for an interim accounting period unless its company tax return for the period is accompanied by an interim certificate.U.K.
(2)If an interim certificate ceases to be in force (otherwise than on being superseded by a final certificate) or is revoked, the company—
(a)is not entitled to relief for any period for which its entitlement depended on the certificate, and
(b)must amend accordingly its company tax return for any such period.
(3)If the film is completed by the company—
(a)its company tax return for the final accounting period must be accompanied by a final certificate;
(b)if that requirement is met, the final certificate has effect for the final accounting period and for any interim accounting period;
(c)if that requirement is not met, the company—
(i)is not entitled to relief for any period, and
(ii)must amend accordingly its company tax return for any period for which relief was claimed.
(4)If the company abandons film-making activities in relation to the film—
(a)its company tax return for the final accounting period may be accompanied by an interim certificate; and
(b)the abandonment of film-making activities does not affect any entitlement to relief in that or any previous accounting period.
(5)If a final certificate is revoked, the company—
(a)is not entitled to relief for any period, and
(b)must amend accordingly its company tax return for any period for which relief was claimed.