Regulation 2 Interpretation

In these Regulations—

• “the Act” means the Corporation Tax Act 2009;

• “development team” means all the persons directly involved in the development of the video game;

• “heads of department” means the lead gameplay programmer, the lead gameplay designer, the lead level designer, the lead character artist, the lead sound designer, the lead graphics programmer and the lead level artist;

• “qualifying person” means a national of, or a person ordinarily resident in, F1the United Kingdom or an EEA state; and

• “recognised regional or minority language” means Welsh, Scottish-Gaelic, Irish, Scots, Ulster Scots, Cornish or British Sign Language.