[1217CF Additional deduction for qualifying expenditure]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Additional deductions]

[1217CF  Additional deduction for qualifying expenditure]

[(1)ÌýÌýÌýÌý If video games tax relief is available to the company, it may (on making a claim) make an additional deduction in respect of qualifying expenditure on the video game.

(2)ÌýÌýÌýÌý The deduction

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