SCHEDULES

SCHEDULE 17Tax relief for video games development

PART 2Commencement

4

1

The Treasury may by order make such amendments of this Schedule as are necessary for the purpose of complying with any undertakings given to the European Commission, or any conditions imposed by the Commission, in connection with an application for State aid approval.

2

In this paragraph “State aid approval” means approval that the provision made by Part 15B of CTA 2009, to the extent that it constitutes the granting of aid to which any of the provisions of Article 107 or 108 of the Treaty on the Functioning of the European Union applies, is, or would be, compatible with the internal market, within the meaning of Article 107 of that Treaty.

3

An order under this paragraph may—

a

make incidental, supplemental, consequential, transitional or saving provision, including provision amending Schedule 18;

b

contain provision having effect in relation to times before the order is made or this Act is passed.

4

A statutory instrument that contains (whether alone or with other provisions) an order under this paragraph may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.