[1217AB Video games development company]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1217AB  Video games development company]

[(1) For the purposes of this Part “video games development company” is to be read in accordance with this section.

(2) There cannot be more than one video games development company in relation to a video game.

(3) A company is the video games development company in relation to a video game

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