PART 15B

Video games development
CHAPTER 1

Introduction

Interpretation

“Video game development activities” etc
1217AC
1
In this Part “
video game development activities
”, in relation to a video game, means the activities involved in designing, producing and testing the video game.
2
The Treasury may by regulations—
a
amend subsection (1),
b
provide that specified activities are or are not to be regarded as video game development activities or as video game development activities of a particular description, and
c
provide that, in relation to a specified description of video game, references to video game development activities of a particular description are to be read as references to such activities as may be specified.
“
Specified
” means specified in the regulations.
Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)