Corporation Tax Act 2009 section 1179FB

Intended supply condition

Section 1179FB sets out the requirement that a video game must be intended for supply to the general public in order to qualify under the Video Games Tax Relief provisions.

• A video game satisfies the intended supply condition if it is intended for supply to the general public.
• This means games developed purely for internal or private use would not qualify for relief.
• If the condition is not met in any accounting period after the opt-in period, it is treated as permanently failed.
• Once the condition is lost after the opt-in period, it cannot be regained in any later accounting period.