Corporation Tax Act 2009 (c. 4)

[F1 Part 14A U.K. Films, television programmes and video games

Textual Amendments

F1 Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)

Chapter 5 U.K. Video games

Miscellaneous U.K.

1179FS When video game is completed U.K.

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.]