F1PART 15BVideo games development
Annotations:
Amendments (Textual)
CHAPTER 3Video games tax relief
Miscellaneous
1217CKNo account to be taken of amount if unpaid
1
In determining for the purposes of this Chapter the amount of costs incurred on a video game at the end of a period of account, ignore any amount that has not been paid 4 months after the end of that period.
2
This is without prejudice to the operation of section 1217BD (when costs are taken to be incurred).
Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)