Section 1179FJ | Expenditure that qualifies for credit

Expenditure incurred by the development company for a video game counts as “relevant production expenditure” for the purposes of section 1179CA(2) if—^F1

(a)it is core expenditure in relation to that video game (see section 1179FK), and^F1

(b)it is not excluded expenditure (see sections 1179FL and 1179FM).^F1