Section 1217AC | “Video game development activities” etc ^F1

(1)In this Part “video game development activities”, in relation to a video game, means the activities involved in designing, producing and testing the video game.^F1

(2)The Treasury may by regulations—^F1

(a)amend subsection (1),^F1

(b)provide that specified activities are or are not to be regarded as video game development activities or as video game development activities of a particular description, and^F1

(c)provide that, in relation to a specified description of video game, references to video game development activities of a particular description are to be read as references to such activities as may be specified.^F1

“Specified” means specified in the regulations.