Overview and general definitions: meaning of 'video game'
S1217AA Corporation Tax Act 2009 (CTA 2009)
The term ‘video game’ is not itself defined within the legislation. It is therefore given its common meaning.
A video game is an electronic game that is played through a video device. The video device and equipment required to play the game are separate from the game itself, even if the two are sold as a single product. The video game is the software and other electronically stored content and information, rather than the hardware it is played on.
See VGDC40050 for more information and for excluded types of video game.