Section 1217B | Activities of video games development company treated as a separate trade

(1)This Chapter applies for corporation tax purposes to a company that is the video games development company in relation to a qualifying video game.

(2)The company's activities in relation to the video game are treated as a trade separate from any other activities of the company (including any activities in relation to any other qualifying video game).

(3)In this Chapter the separate trade is called “the separate video game trade”.

(4)The company is treated as beginning to carry on the separate video game trade—

(a)when the design of the video game begins, or

(b)if earlier, when any income from the video game is received by the company.

(5)In this section “qualifying video game” means a video game in relation to which the conditions for video games tax relief are met (see section 1217C(2)).