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Statutory Instruments

2014 No. 1962 (C. 91)

Corporation Tax

The Finance Act 2013, Schedules 17 and 18 (Tax Relief for Video Games Development) (Appointed Day) Order 2014

Made

22nd July 2014

The Treasury makes the following Order in exercise of the powers conferred by paragraphs 2 and 3 of Schedule 17 and paragraph 22 of Schedule 18 to the Finance Act 2013( 1 ).

Citation

1. This Order may be cited as the Finance Act 2013, Schedules 17 and 18 (Tax Relief for Video Games Development) (Appointed Day) Order 2014.

Appointed Day

2. —(1) The amendments not already brought into force by paragraph 2(1) of Schedule 17 to the Finance Act 2013 come into force on 1st April 2014.

(2) For the purpose of paragraph 3(1) of Schedule 17 to the Finance Act 2013 the specified day is 1st April 2014.

(3) The amendments made by Schedule 18 to the Finance Act 2013 come into force so far as relating to video games development tax relief on 1st April 2014.

David Evennett

John Penrose

Two of the Lords Commissioners for Her Majesty’s Treasury

22nd July 2014

( 1 )

1. Citation

2. Appointed Day

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2013, Schedules 17 and 18 (Tax Relief for Video Games Development) (Appointed Day) Order 2014 (2014/1962)

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