Additional deductions

Artificially inflated claims

Legislation/Regulatory – CTA2009 s. 1217CL

Generally

Legislation/Regulatory – CTA2009 s. 1217CF, 1217CG

Adjustments in calculating profits of trade

Legislation/Regulatory – CTA2010 s. 357CG(3), (5A), (6) ; FA2013 Sch. 18, para. 18

Availability

Legislation/Regulatory – CTA2009 s. 1217C

British video game, certification

Legislation/Regulatory – CTA2009 s. 1217CB-1217CD

Capital allowances

Legislation/Regulatory – CAA2001 Sch. A1, para. 11 ; FA2013 Sch. 18, para. 6

Commencement

Legislation/Regulatory – FA2013 Sch. 17, para. 2-4, Sch. 18, para. 22, 23

Confidentiality of information

Legislation/Regulatory – CTA2009 s. 1206(1A), (2A), 1217CM

Consequential renumbering of provisions

Legislation/Regulatory – FA2013 Sch. 18, para. 21

Core expenditure

Legislation/Regulatory – CTA2009 s. 1217AD

Costs

Legislation/Regulatory – CTA2009 s. 1217BC, 1217BD, 1217CK

Deductions not routine deductions

Legislation/Regulatory – CTA2009 s. 357CK(1), (7A), (7B) ; FA2013 Sch. 18, para. 20

Entitlement to relief

Certification as British game

Legislation/Regulatory – CTA2009 s. 1217EA

Generally

Legislation/Regulatory – CTA2009 s. 1217E

Time limit for amendments and assessments

Legislation/Regulatory – CTA2009 s. 1217EC

UK expenditure condition

Legislation/Regulatory – CTA2009 s. 1217EB

Estimates

Legislation/Regulatory – CTA2009 s. 1217BE

Film tax relief

Legislation/Regulatory – CTA2009 s. 1195(3A) ; FA2013 Sch. 18, para. 12

General provision

Legislation/Regulatory – CTA2009 s. 1217A ; FA2013 Sch. 17

Income from video game

Legislation/Regulatory – CTA2009 s. 1217BB

Intangible fixed assets

Legislation/Regulatory – CTA2009 s. 808A, 808B ; FA2013 Sch. 18, para. 9

Intended for supply

Legislation/Regulatory – CTA2009 s. 1217CA

Interest on overpaid/unpaid tax

Legislation/Regulatory – FA2009 Sch. 54A, para. 2(2) ; FA2013 Sch. 18, para. 1, 16 ; ICTA88 s. 826(1), (3C), (8A), (8BA)

Losses

Restriction while video game in development

Legislation/Regulatory – CTA2009 s. 1217DA

Surrender

Legislation/Regulatory – CTA2009 s. 1217CH, 1217CI

Terminal losses

Legislation/Regulatory – CTA2009 s. 1217DC

Use in later period

Legislation/Regulatory – CTA2009 s. 1217DB

Penalties for errors

Legislation/Regulatory – FA2007 Sch. 24, para. 28 ; FA2013 Sch. 18, para. 7

Research and development expenditure

Legislation/Regulatory – CTA2009 s. 104BA ; FA2013 Sch. 18, para. 8

Restriction on claiming other tax reliefs

Legislation/Regulatory – CTA2009 s. 1040ZA ; FA2013 Sch. 18, para. 10

Returns

Legislation/Regulatory – CTA2009 s. 1217AF ; FA2013 Sch. 18, para. 2-5 ; FA98 Sch. 18, para. 10(4), (6), (7), 52(5), 83S

Separate video game trade

Calculation of profits or losses

Legislation/Regulatory – CTA2009 s. 1217BA

Generally

Legislation/Regulatory – CTA2009 s. 1217B

Shortfall in qualifying expenditure

Legislation/Regulatory – CTA2009 s. 357CHA ; FA2013 Sch. 18, para. 19

Surrender of losses

Legislation/Regulatory – CTA2009 s. 1217CH, 1217CI

Tax credit

Artificially inflated claims

Legislation/Regulatory – CTA2009 s. 1217CL

Generally

Legislation/Regulatory – CTA2009 s. 1217CH-1217CJ

Payment of

Legislation/Regulatory – CTA2009 s. 1217CJ

UK expenditure

Legislation/Regulatory – CTA2009 s. 1217AE, 1217CE

Video game, meaning

Legislation/Regulatory – CTA2009 s. 1217AA

Video games development activities, meaning

Legislation/Regulatory – CTA2009 s. 1217AC

Video games development company

Legislation/Regulatory – CTA2009 s. 1217AB

Wrongful disclosure

Legislation/Regulatory – CTA2009 s. 1217CN