# Corporation Tax Act 2009, Section 1179FB: Intended supply condition

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

(1) A video game meets the intended supply condition if it is intended for supply to the general public.
(2) If the video game does not meet that condition in an accounting period after the opt-in period, it cannot meet it in any subsequent accounting period.

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