# Corporation Tax Act 2009, Section 1179FA: Video games that are qualifying video games

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

(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.

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