Corporation Tax Act 2009 section 1217CB

British video game

Section 1217CB sets out the requirements for a video game to be certified as a British video game, including the cultural test that must be passed and the role of the Secretary of State in the certification process.

• A video game development company must apply to the Secretary of State for its video game to be certified as British
• The video game must pass a "cultural test" — a set of requirements established by the Secretary of State and approved by the Treasury
• The cultural test requirements can differ depending on the type of video game being assessed
• The Secretary of State has the power to grant exemptions from the cultural test for specific video games that meet certain conditions