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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
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481A. Relief for investment in digital games.

(1) In this section -

'date of completion', in relation to a qualifying digital game, means the date on which the game is first made available to the public or, where the game is commissioned by an undertaking other than the digital games development company, the date on which the game is first provided by the digital games development company to the undertaking and 'completed' shall be construed accordingly;

'digital game' means a game which -

(a) integrates digital technology,

(b) incorporates not less than three of the following classes of information, in digital form:

(i) text;

(ii) sound;

(iii) still images;

(iv) animated images,

(c) is capable of being published on an electronic medium, and

(d) is controlled by software enabling the person playing the game to interact fully with the dynamics of the game, including by providing feedback to the person, enabling control over elements of the game by the person and allowing the person to adapt elements of the game;

'digital games deve

Comparing proposed amendment...