Section 1217AD — Corporation Tax Act 2009: “Core expenditure”

“Core expenditure” 1217AD 1 In this Part “ core expenditure ”, in relation to a video game, means expenditure on designing, producing and testing the video game.

2 But the following descriptions of expenditure are not to be regarded as core expenditure for the purposes of this Part—

a any expenditure incurred in designing the initial concept for a video game;

b any expenditure incurred in debugging a completed video game or carrying out any maintenance in connection with such a video game.