Corporation Tax Act 2009 section 1217SB

Use of losses in the completion period

Section 1217SB sets out how losses arising in the separate orchestral trade are treated during the completion period, and in particular how the portion of any loss attributable to orchestra tax relief is ring-fenced from wider use.

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.