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Contents

Legislation
Corporation Tax Act 2009

Crossheading Interpretation

  • Section 1217AA “Video game” etc
  • Section 1217AB Video games development company
  • Section 1217AC “Video game development activities” etc
  • Section 1217AD “Core expenditure”
  • Section 1217AE “European expenditure” etc
  • Section 1217AF “Company tax return”
  1. Interpretation
  2. “Video game” etc

Section 1217AA | “Video game” etc

From legislation.gov.uk

(1)This section applies for the purposes of this Part.

(2)“Video game” does not include—

(a)anything produced for advertising or promotional purposes, or

(b)anything produced for the purposes of gambling (within the meaning of the Gambling Act 2005).

(3)References to a video game include the game's soundtrack.

(4)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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