Section 1179FO When the separate trade beginsF1
United Kingdom
For the purposes of section 1179B, the development company for a video game is treated as beginning the separate production trade in respect of the video game—
(a)
when the design of the video game begins,
(b)
if earlier, when any income from the video game is received by the company.
Annotations
Textual amendments
- 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)