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Video game losses Video game lossesF1

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

  1. 357TFRestriction on use of losses while video game in development
  2. 357TGUse of losses in later periods
  3. 357THTerminal losses

Annotations

Textual amendments

F1

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1