# Finance Act 2013, Paragraph 20


(1) Section 357CK (deductions that are not routine deductions) is amended as follows.
(2) In subsection (1), at the end insert—
“(e) subsection (7A) (television production expenditure),
(f) subsection (7B) (video games development expenditure).”
(3) After subsection (7) insert—
“(7A) Head 5 is—
(a) the amount of any qualifying expenditure on a television programme for which an additional deduction for the accounting period is obtained by the company under Part 15A of CTA 2009, and
(b) the amount of that additional deduction.
(7B) Head 6 is—
(a) the amount of any qualifying expenditure on a video game for which an additional deduction for the accounting period is obtained by the company under Part 15B of CTA 2009, and
(b) the amount of that additional deduction.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/18/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.