Corporation Tax Act 2009 section 1217AA

"Video game" etc.

Section 1217AA defines what counts as a "video game" for the purposes of corporation tax relief, including what is excluded from the definition and when a video game is considered complete.

• A video game does not include anything produced for advertising, promotional purposes or gambling
• References to a video game include the game's soundtrack
• A video game is regarded as complete when copies of it can be made and made available to the general public
• These definitions are important for determining eligibility for video games tax relief