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Legislation

Corporation Tax Act 2010

Crossheading Video games tax relief

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Section 357TA Northern Ireland additional deduction
Section 357TB Northern Ireland supplementary deduction
Section 357TC Northern Ireland supplementary deduction: amount
Section 357TD Tax credit: Northern Ireland supplementary deduction ignored
Section 357TE Artificially inflated claims for additional deduction

CHAPTER 13 Video games development
Crossheading Video games tax relief

Crossheading Video games tax relief

From legislation.gov.uk

Contents

Section 357TA Northern Ireland additional deduction
Section 357TB Northern Ireland supplementary deduction
Section 357TC Northern Ireland supplementary deduction: amount
Section 357TD Tax credit: Northern Ireland supplementary deduction ignored
Section 357TE Artificially inflated claims for additional deduction