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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- PART 15B
- CHAPTER 4
- Section 1217DA
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Changes over time for: Section 1217DA
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- 17/07/2013- Amendment
- 26/03/2015- Amendment
- 16/11/2017- Amendment
- 16/11/2017
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Corporation Tax Act 2009, Section 1217DA is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F11217DARestriction on use of losses while video game in developmentU.K.
This section has no associated Explanatory Notes
(1)This section applies if in a pre-completion period a loss is made in the separate video game trade.
(2)The loss is not available for loss relief except to the extent that it may be carried forward under section 45 [F2or 45B] of CTA 2010 to be [F3deducted from] profits of the separate video game trade in a subsequent period.
[F4(3)If the loss is carried forward under section 45 or 45B of CTA 2010 and deducted from profits of the separate video game trade in a subsequent period, the deduction is to be ignored for the purposes of section 269ZB of CTA 2010 (restriction on deductions from trading profits).]]
Textual Amendments
F1Pt. 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)
F2Words in s. 1217DA(2) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 36(2)(a)
F3Words in s. 1217DA(2) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 36(2)(b)
F4S. 1217DA(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 36(3)
Modifications etc. (not altering text)
C1S. 1217DA modified by 2010 c. 4, s. 357TF (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
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