Section 1217CA Intended for supplyF1
United Kingdom
(1)
The video game must be intended for supply to the general public.
(2)
Whether this condition is met is determined when video game production activities begin, so that—
(a)
where a video game is originally intended for supply, this condition continues to be met even if that ceases to be the intention, and
(b)
where a video game is not originally intended for supply, this condition is not met even if that becomes the intention.
Annotations
Textual amendments
- F1
Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)