Statute
Section 1179F — Corporation Tax Act 2009: Application of Chapters 2 and 3 to video games
Text of the provision Official document
Application of Chapters 2 and 3 to video games 1179F 1 For the purposes of this Part—
a a qualifying video game (see section 1179FA ) is a qualifying production, and b the development company for a qualifying video game (see section 1179FI ) is the qualifying company for that video game.
2 The following provisions of this Chapter apply for the purposes of this Part in relation to video games.
3 Expenditure credit under Chapter 3 is called “video game expenditure credit” when the entitlement to it arises in respect of a video game.
Official source: legislation.gov.uk
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