# Corporation Tax Act 2009, Section 1217CG: Amount of additional deduction

Extent: E+W+S+N.I.

(1) For the first period of account during which the separate video game trade is carried on, the amount of the additional deduction is—
Ewhere E is—
aso much of the qualifying expenditure as is European expenditure, or
bif less, 80% of the total amount of qualifying expenditure.
(2) For any period of account after the first, the amount of the additional deduction is given by—
E−Pwhere—
E is—
(a)so much of the qualifying expenditure incurred to date as is European expenditure, or
(b)if less, 80% of the total amount of qualifying expenditure incurred to date, and
P is the total amount of the additional deductions given for previous periods.
(3) The Treasury may by regulations amend this section.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1217CG (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1217CG
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.