F1PART 8BTrading profits taxable at the Northern Ireland rate

CHAPTER 13Video games development

Video games tax relief

357TEArtificially inflated claims for additional deduction

Section 1217CL(1)(a) and (2)(a) of CTA 2009 (artificially inflated claims for additional deduction or film tax credit) has effect as if references to an additional deduction under Chapter 3 of Part 15B of that Act included a Northern Ireland supplementary deduction under this Chapter.