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Chapter 3 Video games tax reliefF1

United Kingdom

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

  1. Introductory
  2. “Intended for supply”
  3. British video games
  4. EEA expenditure
  5. Additional deductions
  6. Video game tax credits
  7. Miscellaneous

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)