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Part 15B Video games developmentF1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 1Introduction
  2. 2Taxation of activities of video games development company
  3. 3Video games tax relief
  4. 4Video game losses
  5. 5Provisional entitlement to relief

Annotations

Textual amendments

F1

Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)