http://www.legislation.gov.uk/ukpga/2009/4/section/1217CFCorporation Tax Act 2009An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-18Expert Participation2026-04-01 Corporation Tax Act 2009s. 1094(2A)-(2C)Finance Act 2012Sch. 3 para. 13(3)Corporation Tax Act 2009s. 1106(4A)-(4C)Finance Act 2012Sch. 3 para. 14(3)Corporation Tax Act 2009s. 322(2A)(zb)Finance Act 2016s. 73(5)Corporation Tax Act 2009s. 1058B(5)(ea)Neonatal Care (Leave and Pay) Act 2023Sch. para. 57s. 3(3)reg. 2 PART 15BCHAPTER 31217CF1If video games tax relief is available to the company, it may (on making a claim) make an additional deduction in respect of qualifying expenditure on the video game.2The deduction is made in calculating the profit or loss of the separate video game trade.3In this Chapter “qualifying expenditure” means core expenditure on the video game that falls to be taken into account under Chapter 2 in calculating the profit or loss of the separate video game trade for tax purposes.3ABut if the core expenditure on the video game includes sub-contractor payments which (in total) exceed £1 million, the excess is not “qualifying expenditure”.4The Treasury may by regulations—aamend subsections (3) and (3A), andbprovide that expenditure of a specified description is or is not to be regarded as qualifying expenditure.5In this section, “sub-contractor payment” means a payment made by the company to another person in respect of work on design, production or testing of the video game that is contracted out by the company to the person.S. 1217CF(5) inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(5)(c)Words in s. 1217CF(4)(a) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(5)(b)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)S. 1217CF(3A) inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(5)(a)