Statute
Section 1217AA — Corporation Tax Act 2009: “Video game” etc
Text of the provision Official document
“Video game” etc 1217AA 1 This section applies for the purposes of this Part. 2 “ Video game ” does not include—
a anything produced for advertising or promotional purposes, or b anything produced for the purposes of gambling (within the meaning of the Gambling Act 2005).
3 References to a video game include the game's soundtrack.
4 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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