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Chapter 5 Provisional entitlement to reliefF1

United Kingdom

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

  1. 1217EIntroduction
  2. 1217EACertification as a British video game
  3. 1217EBThe European expenditure condition
  4. 1217ECTime limit for amendments and assessments

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)