Section 1179F Application of Chapters 2 and 3 to video gamesF1

United Kingdom

(1)

For the purposes of this Part—

(a)

a qualifying video game (see section 1179FA) is a qualifying production, and

(b)

the development company for a qualifying video game (see section 1179FI) is the qualifying company for that video game.

(2)

The following provisions of this Chapter apply for the purposes of this Part in relation to video games.

(3)

Expenditure credit under Chapter 3 is called “video game expenditure credit” when the entitlement to it arises in respect of a video game.

Annotations

F1: Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)