F1PART 15BVideo games development
CHAPTER 3Video games tax relief
“Intended for supply”
1217CAIntended for supply
(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.