Corporation Tax Act 2009 section 1179FG

Disclosure of information for certification purposes

Section 1179FG enables HMRC to share taxpayer information with the Secretary of State for the purpose of certifying video games as British, applying the same information-sharing rules that already exist for film and television programme certification.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.