Textual Amendments
F1Pt. 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
(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).]