1. These Regulations may be cited as the Video Games Tax Relief (Amendment of Tax Advantages in Schedule 24 to the Finance Act 2016) Regulations 2018 and come into force on 6th February 2018.
2. Part 1 of Schedule 24 to the Finance Act 2016 (tax advantages constituting the grant of state aid to which section 180(2) applies) is amended as follows.
3. In the Table entitled “Creative tax reliefs” after the entry relating to “Television tax reliefs” insert—
| “Video games tax relief | Part 15B of CTA 2009(1)” |
Mark Spencer
David Rutley
Two of the Lords Commissioners of Her Majesty’s Treasury
11th January 2018