# Corporation Tax Act 2009, Section 1179F: Application of Chapters 2 and 3 to video games

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179F (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.