{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179FP",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1179FP.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1179FP",
  "kind": "section",
  "number": "1179FP",
  "heading": "Costs and income of separate trade",
  "text": "(1) This section applies for the purposes of section 1179BB as that section applies in relation to a video game.\n(2) Expenditure counts towards the costs of the video game if it is expenditure on—\n(a) development activities in connection with the video game, or\n(b) activities with a view to exploiting the video game.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Receipts count towards the income from the video game if they are receipts in connection with the production or exploitation of the video game, including—\n(a) receipts from the sale of the video game or rights in it,\n(b) royalties or other payments for use of the video game, or aspects of it (for example, characters or music),\n(c) payments for rights to produce games or other merchandise, and\n(d) receipts by way of a profit share agreement.",
  "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 1179FP(3) omitted (20.3.2025) by virtue of Finance Act 2025 (c. 8), s. 28(5) (with s. 28(6))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1179FP",
    "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."
}