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Legislation
Corporation Tax Act 2009

Crossheading Qualifying expenditure and rate of credit

  • Section 1179FJ Expenditure that qualifies for credit
  • Section 1179FK Meaning of “core expenditure”
  • Section 1179FL Excluded expenditure: research and development and unpaid amounts
  • Section 1179FM Excluded expenditure: non-arm’s-length dealings with connected parties
  • Section 1179FN Percentage of qualifying expenditure translated into credit
  1. Qualifying expenditure and rate of credit
  2. Expenditure that qualifies for credit

Section 1179FJ | Expenditure that qualifies for credit

From legislation.gov.uk

Expenditure incurred by the development company for a video game counts as “relevant production expenditure” for the purposes of section 1179CA(2) if—

(a)it is core expenditure in relation to that video game (see section 1179FK), and

(b)it is not excluded expenditure (see sections 1179FL and 1179FM).

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