[1217C Availability and overview of video games tax relief]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Chapter 3
Video Games Tax Relief]

[Introductory]

[1217C  Availability and overview of video games tax relief]

[(1)ÌýÌýÌýÌý This Chapter applies for corporation tax purposes to a company that is the video games development company in relation to a video game.

(2)ÌýÌýÌýÌý Relief under this Chapter (“video games tax

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