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Chapter 4 Video game lossesF1

United Kingdom

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

  1. 1217DApplication of sections 1217DA and 1217DB
  2. 1217DARestriction on use of losses while video game in development
  3. 1217DBUse of losses in later periods
  4. 1217DCTerminal losses

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)