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Legislation
Corporation Tax Act 2009

Crossheading Qualifying video games

  • Section 1179FA Video games that are qualifying video games
  • Section 1179FB Intended supply condition
  1. Qualifying video games
  2. Intended supply condition

Section 1179FB | Intended supply condition

From legislation.gov.uk

(1)A video game meets the intended supply condition if it is intended for supply to the general public.

(2)If the video game does not meet that condition in an accounting period after the opt-in period, it cannot meet it in any subsequent accounting period.

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