Chapter 5 Video gamesF1
United Kingdom
- General
- Qualifying video games
- British certification condition
- UK expenditure condition
- Development companies
- Qualifying expenditure and rate of credit
- Accounting for the separate trade
- Miscellaneous
Annotations
Textual amendments
- F1
Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)