[1217BA Calculation of profits or losses of separate video game trade]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1217BA  Calculation of profits or losses of separate video game trade]

[(1)ÌýÌýÌýÌý This section applies for the purpose of calculating the profits or losses of the separate video game trade.

(2)ÌýÌýÌýÌý For the first period of account the following are brought into account—

(a)ÌýÌýÌýÌý as a debit,

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