Corporation Tax Act 2009 section 1179FS

When video game is completed

Section 1179FS defines the point at which a video game is treated as completed for the purposes of Video Games Tax Relief.

• A video game is "completed" when it reaches a state ready for copies to be made and distributed to the general public.
• The test is one of reasonableness — the game must be in a form where it can reasonably be regarded as ready.
• Both conditions must be met: the game must be ready for copying and ready for public availability.
• The completion point is the first occasion on which the game reaches this state, not any subsequent milestone.