The Cultural Test Regulations for video games came into force introducing a “cultural test” for video games, with points being awarded on the basis of setting, content, language, the British cultural aspects of the game, where certain work on the game is carried out and the residence or nationality of the creators of the video game.
The purpose of the test is to allow the game’s development company to apply for their work to be certified as a British video game which is a condition of eligibility for video games tax relief.
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