Corporation Tax Act 2009 section 1179FK

Meaning of "core expenditure"

Section 1179FK defines what counts as "core expenditure" for a video game, and what is excluded from that definition.

• Core expenditure covers spending on designing, producing or testing a video game.
• Expenditure on designing the initial concept for a video game is excluded from core expenditure.
• Expenditure on debugging a completed video game is also excluded.
• Maintenance work carried out on a completed video game does not qualify as core expenditure either.