[1179FP Costs and income of separate trade]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1179FP  Costs and income of separate trade]

[(1)     This section applies for the purposes of section 1179BB as that section applies in relation to a video game.

(2)     Expenditure counts towards the costs of the video game if it is expenditure on—

(a)     development

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