Section 1179FA Video games that are qualifying video gamesF1

United Kingdom

(1)

A video game is a qualifying video game if—

(a)

it is not an excluded game (see subsection (2)),

(b)

it meets the intended supply condition (see section 1179FB),

(c)

it meets the British certification condition (see section 1179FC), and

(d)

it meets the UK expenditure condition (see section 1179FH).

(2)

A video game is an excluded game if it is produced for—

(a)

advertising or promotional purposes, or

(b)

the purposes of gambling, within the meaning of the Gambling Act 2005.

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)