Corporation Tax Act 2009

[F11217AA“Video game” etcU.K.
This section has no associated Explanatory Notes

(1)This section applies for the purposes of this Part.

(2)Video game” does not include—

(a)anything produced for advertising or promotional purposes, or

(b)anything produced for the purposes of gambling (within the meaning of the Gambling Act 2005).

(3)References to a video game include the game's soundtrack.

(4)A video game is completed when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and made available to the general public.]

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