# Corporation Tax Act 2009, Section 1217AA: “Video game” etc

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

(1) This section applies for the purposes of this Part.
(2) “Video game” does not include—
(a) anything produced for advertising or promotional purposes, or
(b) anything produced for the purposes of gambling (within the meaning of the Gambling Act 2005).
(3) References to a video game include the game's soundtrack.
(4) A video game is completed when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and made available to the general public.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1217AA (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1217AA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.