Section 1179FA — Corporation Tax Act 2009: Video games that are qualifying video games

Video games that are qualifying video games 1179FA 1 A video game is a qualifying video game if—

a it is not an excluded game (see subsection (2) ),

b it meets the intended supply condition (see section 1179FB ),

c it meets the British certification condition (see section 1179FC ),

and d it meets the UK expenditure condition (see section 1179FH ).

2 A video game is an excluded game if it is produced for—

a advertising or promotional purposes, or b the purposes of gambling, within the meaning of the Gambling Act 2005.