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 1217CH
Video game tax credit claimable if company has surrenderable losses
Section 1217CH establishes when a video games development company may claim a video games tax credit and how the surrenderable loss and available qualifying expenditure are calculated for that purpose.
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.