Section 1217C Availability and overview of video games tax reliefF1

This Chapter applies for corporation tax purposes to a company that is the video games development company in relation to a video game.

Relief under this Chapter (“video games tax relief”) is available to the company if the conditions specified in the following sections are met in relation to the video game—

Video games tax relief is given by way of—

But video games tax relief is not available in respect of any expenditure if—

Sections 1217CK to 1217CN contain provision about unpaid costs, artificially inflated claims and confidentiality of information.

In this Chapter “the separate video game trade” means the company's separate trade in relation to the video game (see section 1217B).

See Schedule 18 to FA 1998 (in particular, Part 9D) for information about the procedure for making claims for video games tax relief.