F1PART 15BVideo games development
Annotations:
Amendments (Textual)
CHAPTER 3Video games tax relief
UK expenditure
1217CEUK expenditure
1
At least 25% of the core expenditure on the video game incurred by the company must be UK expenditure.
2
The Treasury may by regulations amend the percentage specified in subsection (1).
Pt. 15B inserted (for specified purposes and with effect in accordance with Sch. 17 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2