Statute
Section 1179FN — Corporation Tax Act 2009: Percentage of qualifying expenditure translated into credit
Text of the provision Official document
Percentage of qualifying expenditure translated into credit 1179FN 1 In relation to a qualifying video game, the relevant percentage for the purposes of step 5 in section 1179CA (1) is 34%.
2 The Treasury may by regulations replace the percentage for the time being specified in subsection (1) with a different percentage.
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 →