Section 1217BC — Corporation Tax Act 2009: Costs of the video game

Costs of the video game 1217BC 1 References in this Chapter to the costs of the video game are to expenditure incurred by the company on—

a video game development activities in connection with the video game, or b activities with a view to exploiting the video game.

2 This is subject to any provision of the Corporation Tax Acts prohibiting the making of a deduction, or restricting the extent to which a deduction is allowed, in calculating the profits of a trade.

3 Expenditure that (apart from this subsection) would be regarded as of a capital nature by reason only of being incurred on the creation of an asset (the video game) is treated as being of a revenue nature.