While I know little about the topic, and it definitely appears that this law could use a bit of tweaking, one could argue that it’s being effective in other ways.
I mean, apparently half of Edinburgh works for Rockstar North.
From my limited understanding, Corporation Tax seems to be a minor part of where the government makes its money from companies.
The majority of the fund going to big companies does feel a bit iffy… especially if the idea was to promote new British companies… but on the other hand the big companies are probably the ones employing lots of people, buying lots of equipment, renting offices, etc…
The ‘britishness test’ is always humorous, but afaik it’s something they’re forced to implement (at least until Brexit) and there’s never really going to be a good way to do it when most games are set in fantasy environments.
So, possibly, it’s not quite as terrible as it first appears. Maybe.
