# Corporation Tax Act 2009, Section 1179FN: Percentage of qualifying expenditure translated into credit


(1) In relation to a qualifying video game, the relevant percentage for the purposes of step 5 in section 1179CA(1) is 34%.
(2) The Treasury may by regulations replace the percentage for the time being specified in subsection (1) with a different percentage.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179FN (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179FN
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.