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Legislation

Corporation Tax Act 2009

CHAPTER 5 Provisional entitlement to relief

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Section 1217E Introduction
Section 1217EA Certification as a British video game
Section 1217EB The European expenditure condition
Section 1217EC Time limit for amendments and assessments

PART 15B Video games development
CHAPTER 5 Provisional entitlement to relief

CHAPTER 5 Provisional entitlement to relief

From legislation.gov.uk

Contents

Section 1217E Introduction
Section 1217EA Certification as a British video game
Section 1217EB The European expenditure condition
Section 1217EC Time limit for amendments and assessments