[1217EA Certification as a British video game]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1217EA  Certification as a British video game]

[(1)ÌýÌýÌýÌý The company is not entitled to special video games relief for an interim accounting period unless its company tax return for the period is accompanied by an interim certificate.

(2)ÌýÌýÌýÌý If an interim certificate ceases to be in force (otherwise than on being superseded by a final certificate) or is revoked, the

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