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Legislation
Corporation Tax Act 2009

Crossheading British video games

  • Section 1217CB British video game
  • Section 1217CC Applications for certification
  • Section 1217CD Certification and withdrawal of certification
  1. British video games
  2. British video game

Section 1217CB | British video game

From legislation.gov.uk

(1)The video game must be certified by the Secretary of State as a British video game.

(2)The Secretary of State, with the approval of the Treasury, may by regulations specify conditions which must be met by a video game before it may be certified as a British video game.These conditions are known as the “cultural test”.

(3)Regulations under subsection (2) may—

(a)specify different conditions in relation to different descriptions of video game,

(b)provide that specified descriptions of video game may not be certified as a British video game, and

(c)enable the Secretary of State to direct that any provision made by virtue of paragraph (b) does not apply to a video game that meets specified conditions.

“Specified” means specified in the regulations.

(4)Regulations under subsection (2) are to be made by statutory instrument.

(5)A statutory instrument containing regulations under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.

(6)Sections 1217CC and 1217CD contain further provision about certification of video games as British video games, including provision about applications for, and withdrawal of, certification.

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