Corporation Tax Act 2009 section 1179FD

Test for certification

Section 1179FD grants the Secretary of State the power to make regulations setting out the conditions a video game must satisfy before it can be certified as a British video game.

• The Secretary of State, with Treasury approval, may make regulations specifying the conditions a video game must meet to be certified as a British video game.
• The regulations may set different conditions for different types of video game.
• The regulations may provide that certain types of video game cannot be certified as a British video game at all.
• The Secretary of State may direct that an exclusion from certification does not apply to a particular video game if it meets certain conditions.