Textual Amendments
F1Pt. 15B inserted (for specified purposes and with effect in accordance with Sch. 17 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2
(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.]