{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CG",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217CG.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1217CG",
  "kind": "section",
  "number": "1217CG",
  "heading": "Amount of additional deduction",
  "text": "(1) For the first period of account during which the separate video game trade is carried on, the amount of the additional deduction is—\nEwhere E is—\naso much of the qualifying expenditure as is European expenditure, or\nbif less, 80% of the total amount of qualifying expenditure.\n(2) For any period of account after the first, the amount of the additional deduction is given by—\nE−Pwhere—\nE is—\n(a)so much of the qualifying expenditure incurred to date as is European expenditure, or\n(b)if less, 80% of the total amount of qualifying expenditure incurred to date, and\nP is the total amount of the additional deductions given for previous periods.\n(3) The Treasury may by regulations amend this section.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1217CG substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(25) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1217CG",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}