[F11217CKNo account to be taken of amount if unpaidU.K.
This section has no associated Explanatory Notes
(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).]
Textual Amendments
F1Pt. 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)