Section 1179FI — Corporation Tax Act 2009: Meaning of “development company”

Meaning of “development company” 1179FI 1 A company is the development company for a video game if—

a it is responsible for designing, producing and testing the video game, b it is actively engaged in planning and decision-making during the design, production and testing of the video game, c it directly negotiates, contracts and pays for rights, goods and services in relation to the video game, and d it is more directly engaged in the matters described in paragraphs (a) to (c) , taken as a whole, than any other company that satisfies those paragraphs.

2 Activities carried on in partnership are to be ignored in determining whether a company is the development company for a video game.