Corporation Tax Act 2009 section 1217CA

Intended for supply

Section 1217CA establishes the requirement that a video game must be intended for supply to the general public in order to qualify for video games tax relief.

• A video game must be intended for supply to the general public to qualify for relief
• Whether this condition is met is determined at the point when video game development activities begin
• If a game was originally intended for public supply but that intention later changes, the condition is still treated as satisfied
• If the original intention was not to supply the game to the general public, the condition is not met, even if the intention subsequently changes to public supply