Statute
Section 1217CI — Corporation Tax Act 2009: Surrendering of loss and amount of video game tax credit
Text of the provision Official document
Surrendering of loss and amount of video game tax credit 1217CI 1 The company may surrender the whole or part of its surrenderable loss in an accounting period.
2 If the company surrenders the whole or part of that loss, the amount of the video game tax credit to which it is entitled for the accounting period is 25% of the amount of the loss surrendered.
3 The company's available loss for the accounting period is reduced by the amount surrendered.
Official source: legislation.gov.uk
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