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Legislation
Corporation Tax Act 2009

Crossheading “Intended for supply”

  • Section 1217CA Intended for supply
  1. “Intended for supply”
  2. Intended for supply

Section 1217CA | Intended for supply

From legislation.gov.uk

(1)The video game must be intended for supply to the general public.

(2)Whether this condition is met is determined when video game production activities begin, so that—

(a)where a video game is originally intended for supply, this condition continues to be met even if that ceases to be the intention, and

(b)where a video game is not originally intended for supply, this condition is not met even if that becomes the intention.

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