Statute
Section 1217CA — Corporation Tax Act 2009: Intended for supply
Text of the provision Official document
Intended for supply 1217CA 1 The video game must be intended for supply to the general public.
2 Whether this condition is met is determined when video game production activities begin, so that—
a where a video game is originally intended for supply, this condition continues to be met even if that ceases to be the intention, and b where a video game is not originally intended for supply, this condition is not met even if that becomes the intention.
Official source: legislation.gov.uk
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