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Section 1179FJ Expenditure that qualifies for creditF1

United Kingdom

Expenditure incurred by the development company for a video game counts as “relevant production expenditure” for the purposes of section 1179CA(2) if—

(a)

it is core expenditure in relation to that video game (see section 1179FK), and

(b)

it is not excluded expenditure (see sections 1179FL and 1179FM).

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)