# Corporation Tax Act 2009, Section 1179FR: Meaning of “development activities”

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

“Development activities”, in relation to a video game, means the activities involved in designing, producing and testing the video game.

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