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Legislation
Corporation Tax Act 2010

Crossheading Video games tax relief

  • 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
  1. Video games tax relief
  2. Tax credit: Northern Ireland supplementary deduction ignored

Section 357TD | Tax credit: Northern Ireland supplementary deduction ignored

From legislation.gov.uk

For the purpose of determining the available loss of a company under section 1217CH of CTA 2009 (video game tax credit claimable if company has surrenderable loss) for any accounting period, any Northern Ireland supplementary deduction made by the company in the period (and any Northern Ireland supplementary deduction made in any previous accounting period) is to be ignored.

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