Audio-Visual and Video Games Expenditure Credits: administrative amendments
This tax information and impact note is about 3 administrative changes to the legislation for Audio-Visual and Video Games Expenditure Credits in Part 14A of the Corporation Tax Act 2009.
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This measure makes 3 administrative changes to the Audio-Visual and Video Games Expenditure Credits legislation, affecting the British certification condition, the treatment of unpaid amounts and regulation-making procedure. They will have effect from the date of Royal Assent to Finance Bill 2024-25.