VGDC10500 - Overview and general definitions: legislation

»Ê¹ÚÌåÓýapp main legislation relating to the taxation of Video Games Development Companies (VGDCs) and Video Game Tax Relief (VGTR) is in Part 15B Corporation Tax Act 2009. 

»Ê¹ÚÌåÓýappse provisions introduced new rules for the taxation of video game development by companies.