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The Video Games Tax Relief (Amendment of Tax Advantages in Schedule 24 to the Finance Act 2016) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 28
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend Part 1 of Schedule 24 to the Finance Act 2016 (c. 24) (“FA 2016”) by adding video games tax relief to the list of tax advantages to which section 180(2) of FA 2016 applies. Section 180(2) of FA 2016 enables HM Revenue and Customs (“HMRC”) to collect information about State aids received by beneficiaries in accordance with relevant EU obligations (as defined in section 182(1) of FA 2016) and publish that information (in accordance with section 181 of FA 2016). The provisions relating to video games tax relief are found in Part 15B of the Corporation Tax Act 2009 (c. 4).
A Tax Information and Impact Note covering this instrument was published on 16 March 2016 alongside FA 2016 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.
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