StatuteCorporation Tax Act 2009

Section 1179FJ — Corporation Tax Act 2009: Expenditure that qualifies for credit

Text of the provision Official document

Expenditure that qualifies for credit 1179FJ Expenditure incurred by the development company for a video game counts as “ relevant production expenditure ” for the purposes of section 1179CA (2) if—

a it is core expenditure in relation to that video game (see section 1179FK ),

and b it is not excluded expenditure (see sections 1179FL and 1179FM ).

Official source: legislation.gov.uk

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

Search case law on this topic

See judgments from UK courts and tribunals with a plain-English summary and legal holding.

Explore case law →