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Session 2010 - 11
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Notices of Amendments: 4 November 2010                  



Finance (No. 2) Bill Continued



    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





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


include references to video game.



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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