Corporation Tax Act 2009 section 1205

Artificially inflated claims for additional deduction or film tax credit

Section 1205 deals with transactions that are entered into as part of arrangements whose sole or main purpose is to artificially inflate a company's entitlement to film tax relief, whether in the form of an additional deduction or a film tax credit.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.