Additional deductions

Artificially inflated claims

Generally

Adjustments in calculating profits of trade

Availability

British video game, certification

Capital allowances

Commencement

Confidentiality of information

Consequential renumbering of provisions

Core expenditure

Costs

Deductions not routine deductions

Entitlement to relief

Certification as British game

Generally

Time limit for amendments and assessments

UK expenditure condition

Estimates

Film tax relief

General provision

Income from video game

Intangible fixed assets

Intended for supply

Interest on overpaid/unpaid tax

Losses

Restriction while video game in development

Surrender

Terminal losses

Use in later period

Penalties for errors

Research and development expenditure

Restriction on claiming other tax reliefs

Returns

Separate video game trade

Calculation of profits or losses

Generally

Shortfall in qualifying expenditure

Surrender of losses

Tax credit

Artificially inflated claims

Generally

Payment of

UK expenditure

Video game, meaning

Video games development activities, meaning

Video games development company

Wrongful disclosure