Summary

The legislation on video game development provides specific rules for relief on video games in addition to rules for calculation of profits and losses of video game developments.

Contents

  1. VGDC10000
    Overview and general definitions: contents
  2. VGDC20000
    Taxation: contents
  3. VGDC30000
    Losses: contents
  4. VGDC40000
    Qualifying video games: contents
  5. VGDC50000
    Eligible expenditure: contents
  6. VGDC55000
    Calculation: contents
  7. VGDC60000
    Claims: contents
  8. VGDC80000
    Avoidance and disclosure: contents