Section 1217AC — Corporation Tax Act 2009: “Video game development activities” etc
Text of the provision Official document
“Video game development activities” etc 1217AC 1 In this Part “ video game development activities ”, in relation to a video game, means the activities involved in designing, producing and testing the video game.
2 The Treasury may by regulations—
a amend subsection (1),
b provide that specified activities are or are not to be regarded as video game development activities or as video game development activities of a particular description, and c provide that, in relation to a specified description of video game, references to video game development activities of a particular description are to be read as references to such activities as may be specified. “ Specified ” means specified in the regulations.
Official source: legislation.gov.uk
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