[1217EB The UK expenditure [European expenditure] condition]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1217EB  The UK expenditure [European expenditure] condition]

[(1)ÌýÌýÌýÌý The company is not entitled to special video games relief for an interim accounting period unless—

(a)ÌýÌýÌýÌý its company tax return for the period states the amount of planned core expenditure on the video game that is UK expenditure [European expenditure], and

(b)ÌýÌýÌýÌý that amount

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