# Corporation Tax Act 2009, Section 1179FK: Meaning of “core expenditure”

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

(1) Expenditure is “core expenditure” in relation to a video game if it is expenditure on designing, producing or testing the video game.
(2) But core expenditure does not include expenditure on—
(a) designing the initial concept for a video game, or
(b) debugging, or carrying out maintenance in connection with, a completed video game.

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