Corporation Tax Act 2009 (c. 4)

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

Textual Amendments

F1 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

CHAPTER 2 U.K. Taxation of activities of video games development company

Supplementary U.K.

1217BE Estimates U.K.

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.]