Section 1179FK | Meaning of “core expenditure” ^F1

(1)Expenditure is “core expenditure” in relation to a video game if it is expenditure on designing, producing or testing the video game.

(2)But core expenditure does not include expenditure on—

(a)designing the initial concept for a video game, or

(b)debugging, or carrying out maintenance in connection with, a completed video game.