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Legislation
Corporation Tax Act 2009

Crossheading Miscellaneous

  • Section 1179FR Meaning of “development activities”
  • Section 1179FS When video game is completed
  1. Miscellaneous
  2. When video game is completed

Section 1179FS | When video game is completed

From legislation.gov.uk

A video game is “completed” when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and made available to the general public.

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