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The Cultural Test (Video Games) Regulations 2014
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- 2014 No. 1958
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Statutory Instruments
2014 No. 1958
Corporation Tax
The Cultural Test (Video Games) Regulations 2014
Made
22nd July 2014
Laid before the House of Commons
24th July 2014
Coming into force
19th August 2014
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 1217CB and 1217CC(7) of the Corporation Tax Act 2009(1).
Regulations 4 to 11 of these Regulations are made with the approval of the Treasury in accordance with section 1217CB(2) of that Act.
(1)
2009 c.4. Part 15B of the Act, which contains sections 1217CB and 1217CC, was inserted by Schedule 17 to the Finance Act 2013 (c.29). It was further amended by section 34 of the Finance Act 2014 (c.26).
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