[1217CH Video game tax credit claimable if company has surrenderable loss]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Video game tax credits]

[1217CH  Video game tax credit claimable if company has surrenderable loss]

[(1)ÌýÌýÌýÌý If video games tax relief is available to the company, it may claim a video game tax credit for an accounting period in which it has a surrenderable loss.

(2)ÌýÌýÌýÌý The company's surrenderable loss in an accounting period is—

(a)ÌýÌýÌýÌý the company's available loss for the period in the

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