# Corporation Tax Act 2009, Section 1179FD: Test for certification


(1) The Secretary of State, with the approval of the Treasury, may by regulations specify conditions which must be met by a video game before it may be certified as a British video game.
(2) Such regulations may—
(a) specify different conditions in relation to different descriptions of video game;
(b) provide that certain descriptions of video game may not be certified as a British video game;
(c) enable the Secretary of State to direct that any provision made by virtue of paragraph (b) does not apply to a video game that meets certain conditions.

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