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The Finance Act 2013, Schedules 17 and 18 (Tax Relief for Video Games Development) (Appointed Day) Order 2014
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- UK Statutory Instruments
- 2014 No. 1962 (C. 91)
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order appoints 1st April 2014 as the date upon which the amendments made by Schedules 17 and 18 to the Finance Act 2013 come into force.
Schedule 17 makes provision for Part 15B to be inserted into the Corporation Tax Act 2009 (c. 4) so as to provide for tax relief to be granted for video games development. Schedule 18 to the Finance Act 2013 makes consequential amendments.
Authority for retrospective effect is given by paragraph 3(b) of Schedule 17 to the Finance Act 2013. This Order has effect in relation to accounting periods beginning on or after 1st April 2014.
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