Section 1217CB — Corporation Tax Act 2009: British video game

British video game 1217CB 1 The video game must be certified by the Secretary of State as a British video game.

2 The Secretary of State, with the approval of the Treasury, may by regulations specify conditions which must be met by a video game before it may be certified as a British video game. These conditions are known as the “cultural test”.

3 Regulations under subsection (2) may—

a specify different conditions in relation to different descriptions of video game, b provide that specified descriptions of video game may not be certified as a British video game, and c enable the Secretary of State to direct that any provision made by virtue of paragraph (b) does not apply to a video game that meets specified conditions. “ Specified ” means specified in the regulations.

4 Regulations under subsection (2) are to be made by statutory instrument.

5 A statutory instrument containing regulations under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.

6 Sections 1217CC and 1217CD contain further provision about certification of video games as British video games, including provision about applications for, and withdrawal of, certification.