34 Video games development
Finance Act 2014 (2014 c 26) | Legislation

34  Video games development

(1)     Part 15B of CTA 2009 (video games development) is amended as follows.

(2)     In section 1217A (overview), in subsection (3)(a), for “its” substitute “each qualifying”.

(3)     In section 1217AE—

(a)     in the heading, for “UK” substitute “EEA”;

(b)     for subsection (1) substitute—

“(1)     In this Part, “EEA expenditure”, in relation to a video game, means expenditure on goods or services that are provided from within the European Economic Area.”;

(c)     in subsection (2), for “UK expenditure and non-UK expenditure” substitute

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Specific performance of property agreements

If a party to a property agreement fails to comply with its obligations, the other party may wish to apply for an order for specific performance. Specific performance is an equitable, discretionary remedy which, if granted, compels a party to perform a contractual obligation. This Practice Note

LEXISNEXIS

Recklessness in criminal cases

Recklessness in criminal casesWhat is recklessness?In respect of some statutory offences and common law crimes the prosecution are required to prove a mental element of recklessness on the part of the defendant.Recklessness means unjustified risk taking on the part of the accused.Prior to the House

LEXISNEXIS

The pari passu principle and collection remedies for the office-holder—the position under the Insolvency

The pari passu principle and collection remedies for the office-holder—the position under the Insolvency (England and Wales) Rules 2016The primary function of office-holders in personal and corporate insolvency is to collect in the assets belonging to a company or individual and to distribute these

LEXISNEXIS

Arbitration agreements—definition, purpose and interpretation

Arbitration agreements—definition, purpose and interpretationThis Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international