{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179FO",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179FO.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1179FO",
  "kind": "section",
  "number": "1179FO",
  "heading": "When the separate trade begins",
  "text": "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—\n(a) when the design of the video game begins,\n(b) if earlier, when any income from the video game is received by the company.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1179FO",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}