Section 1179FI | Meaning of “development company”

(1)A company is the development company for a video game if—

(a)it is responsible for designing, producing and testing the video game,

(b)it is actively engaged in planning and decision-making during the design, production and testing of the video game,

(c)it directly negotiates, contracts and pays for rights, goods and services in relation to the video game, and

(d)it is more directly engaged in the matters described in paragraphs (a) to (c), taken as a whole, than any other company that satisfies those paragraphs.

(2)Activities carried on in partnership are to be ignored in determining whether a company is the development company for a video game.