Corporation Tax Act 2009 section 1179FI

Meaning of "development company"

Section 1179FI defines what it means to be the "development company" for a video game, which is the company that can claim Video Games Tax Relief.

• The development company must be responsible for designing, producing and testing the video game.
• It must be actively involved in planning and decision-making throughout the design, production and testing process, and must directly negotiate, contract and pay for rights, goods and services related to the game.
• Where more than one company meets these criteria, the development company is the one that is most directly engaged in all of these activities taken as a whole.
• Activities carried on in partnership are disregarded when determining whether a company qualifies as the development company.