Statute
Section 1179FK — Corporation Tax Act 2009: Meaning of “core expenditure”
Text of the provision Official document
Meaning of “core expenditure” 1179FK 1 Expenditure is “ core expenditure ” in relation to a video game if it is expenditure on designing, producing or testing the video game.
2 But core expenditure does not include expenditure on—
a designing the initial concept for a video game, or b debugging, or carrying out maintenance in connection with, a completed video game.
Official source: legislation.gov.uk
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