Statute
Section 1179FB — Corporation Tax Act 2009: Intended supply condition
Text of the provision Official document
Intended supply condition 1179FB 1 A video game meets the intended supply condition if it is intended for supply to the general public.
2 If the video game does not meet that condition in an accounting period after the opt-in period, it cannot meet it in any subsequent accounting period.
Official source: legislation.gov.uk
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