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StatuteCorporation Tax Act 2009

Section 1179FS — Corporation Tax Act 2009: When video game is completed

Text of the provision Official document

When video game is completed 1179FS A video game is “completed” when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and made available to the general public.

Official source: legislation.gov.uk

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