Notices of Amendments: 4 November 2010

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Finance (No. 2) Bill Continued

1216AG

Time limit for amendments and assessments

Any amendment or assessment necessary to give effect to the

provisions of this Chapter may be made despite any limitation on the

time within which an amendment or assessment may normally be

made.”.

4	In Part 9D of Schedule 18 to the Finance Act 1998, references to film also

include references to video game.

5	In section 826(1)(f) of Income and Corporation Taxes Act 1988, after “film tax

credit”, insert “or video game tax credit”.’.

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Revised 5 November 2010