Commentary

D7.1260 Qualifying conditions—game 'intended for supply'

Corporate tax
Corporate tax | Commentary

D7.1260 Qualifying conditions—game 'intended for supply'

Corporate tax | Commentary

D7.1260 Qualifying conditions—game 'intended for supply'

For a game to be 'intended for supply', it must be intended for supply to the general public1.

The question of whether this condition is met is determined when the video game production activities begin. Where a game starts out being intended for supply even if subsequently the intention changes, the condition is met. However, where the original intention is not to supply the game to the general public the condition will not be met2.

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