Corporation Tax Act 2009 (c. 4)

[F1 PART 15B U.K. Video games development

Textual Amendments

F1 Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)

CHAPTER 5 U.K. Provisional entitlement to relief

1217EC Time limit for amendments and assessments U.K.

Any amendment or assessment necessary to give effect to the provisions of this Chapter may be made despite any limitation on the time within which an amendment or assessment may normally be made.]