Corporation Tax Act 2009 section 1179F

Application of Chapters 2 and 3 to video games

Section 1179F establishes how the general rules for film and television tax relief also apply to qualifying video games, by mapping video game terminology onto the broader relief framework.

• A qualifying video game is treated as a "qualifying production" for the purposes of the audio-visual expenditure credit regime.
• The development company for a qualifying video game is treated as the "qualifying company" for that video game.
• The remaining provisions of Chapter 5 (video games) apply alongside the general rules in Chapters 2 and 3 of Part 14A.
• When expenditure credit arises in respect of a video game, it is specifically referred to as "video game expenditure credit".