Additional deduction in calculating profit or loss of separate video game trade

First period of account

Generally

Subsequent periods of account

Claims

Artificially inflated

Generally

Provisional claim, meaning

Surrenderable loss, meaning

Tax credits

Commencement arrangements

Conditions for relief

Applying for certification as a British video game

Cultural test

Generally

Intended for supply to general public

Withdrawal of certification

Confidentiality of information and wrongful disclosure

Meanings

Core expenditure

Generally

Qualifying expenditure

UK expenditure

Video game

Video game development activities

Video games development company

Overview

Separate video games trade, meaning

Completion period, meaning

Cost of

Estimates

Generally

Income from

Losses, generated in

Pre-completion period, meaning

Relevant later period, meaning

Terminal loss, meaning