Corporation Tax Act 2009 section 1217AC

"Video game development activities" etc.

Section 1217AC defines what counts as "video game development activities" for the purposes of the video games tax relief, and gives HM Treasury the power to amend that definition by regulations.

• Video game development activities include the designing, producing, and testing of a video game
• This definition determines which activities qualify for video games tax relief under the Corporation Tax Act
• HM Treasury has the power to amend the definition of video game development activities by way of regulations
• Such regulations can specify that certain activities either are or are not to be treated as video game development activities