Corporation Tax Act 2009 (c. 4)

[F1 Part 14A U.K. Films, television programmes and video games

Textual Amendments

F1 Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)

Chapter 5 U.K. Video games

Qualifying expenditure and rate of credit U.K.

1179FN Percentage of qualifying expenditure translated into credit U.K.

(1) In relation to a qualifying video game, the relevant percentage for the purposes of step 5 in section 1179CA(1) is 34%.

(2) The Treasury may by regulations replace the percentage for the time being specified in subsection (1) with a different percentage.]