# Corporation Tax Act 2009, Section 1217CB: British video game

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

(1) The video game must be certified by the Secretary of State as a British video game.
(2) The Secretary of State, with the approval of the Treasury, may by regulations specify conditions which must be met by a video game before it may be certified as a British video game.
These conditions are known as the “cultural test”.
(3) Regulations under subsection (2) may—
(a) specify different conditions in relation to different descriptions of video game,
(b) provide that specified descriptions of video game may not be certified as a British video game, and
(c) enable the Secretary of State to direct that any provision made by virtue of paragraph (b) does not apply to a video game that meets specified conditions.
“Specified” means specified in the regulations.
(4) Regulations under subsection (2) are to be made by statutory instrument.
(5) A statutory instrument containing regulations under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.
(6) Sections 1217CC and 1217CD contain further provision about certification of video games as British video games, including provision about applications for, and withdrawal of, certification.

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