Corporation Tax Act 2009 section 1217B

Activities of video games development company treated as a separate trade

Section 1217B establishes that each qualifying video game developed by a video games development company must be treated as a separate trade for corporation tax purposes.

• Each qualifying video game is treated as a separate trade, distinct from all other activities of the company
• Where a company develops more than one qualifying video game, it will have more than one separate trade
• The separate trade is deemed to begin when design of the video game starts, or earlier if the company receives income from the game before that point
• A qualifying video game is one that meets the conditions required for video games tax relief