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Corporation Tax Act 2009 section 1217CL
Artificially inflated claims for additional deduction or tax credit
Section 1217CL is an anti-avoidance rule that prevents companies from claiming video games development tax relief where the claim has been artificially inflated through contrived arrangements.
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.