Section 1179FD — Corporation Tax Act 2009: Test for certification

Test for certification 1179FD 1 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.

2 Such regulations may—

a specify different conditions in relation to different descriptions of video game;

b provide that certain descriptions of video game may not be certified as a British video game;

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 certain conditions.