F1PART 15BVideo games development
Annotations:
Amendments (Textual)
CHAPTER 2Taxation of activities of video games development company
Supplementary
1217BEEstimates
Estimates for the purposes of this Chapter must be made as at the balance sheet date for each period of account, on a just and reasonable basis taking into consideration all relevant circumstances.
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