Statute
Section 1179FO — Corporation Tax Act 2009: When the separate trade begins
Text of the provision Official document
When the separate trade begins 1179FO For the purposes of section 1179B , the development company for a video game is treated as beginning the separate production trade in respect of the video game—
a when the design of the video game begins, b if earlier, when any income from the video game is received by the company.
Official source: legislation.gov.uk
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