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The Cultural Test (Video Games) Regulations 2014

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This is the original version (as it was originally made).

Statutory Instruments

2014 No. 1958

Corporation Tax

The Cultural Test (Video Games) Regulations 2014

Made

22nd July 2014

Laid before the House of Commons

24th July 2014

Coming into force

19th August 2014

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 1217CB and 1217CC(7) of the Corporation Tax Act 2009(1).

Regulations 4 to 11 of these Regulations are made with the approval of the Treasury in accordance with section 1217CB(2) of that Act.

(1)

2009 c.4. Part 15B of the Act, which contains sections 1217CB and 1217CC, was inserted by Schedule 17 to the Finance Act 2013 (c.29). It was further amended by section 34 of the Finance Act 2014 (c.26).

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