Section 1179FR Meaning of “development activities”F1
United Kingdom
“Development activities”, in relation to a video game, means the activities involved in designing, producing and testing the video game.
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)