SCHEDULES

SCHEDULE 17Tax relief for video games development

PART 2Commencement

2

1

Any power conferred on the Secretary of State or the Treasury by virtue of this Schedule to make regulations or an order comes into force on the day on which this Act is passed.

2

So far as not already brought into force by sub-paragraph (1), the amendments made by this Schedule come into force in accordance with provision contained in an order made by the Treasury.

3

An order under sub-paragraph (2)—

a

may make different provision for different purposes;

b

may provide for those amendments to be treated as having come into force on a day earlier than the day on which the order is made or this Act is passed;

c

may make such adaptations of Part 15B of CTA 2009 as appear to be necessary or expedient in consequence of other provisions of this Act not yet having come into force.