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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1179FJ
Expenditure that qualifies for credit
Section 1179FJ defines which expenditure incurred by a video game development company counts as "relevant production expenditure" for the purpose of calculating the Audio-Visual Expenditure Credit.
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.