1169 Artificially inflated claims for relief or tax credit
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 5
Tax Avoidance

1169  Artificially inflated claims for relief or tax credit

(1)     To the extent that a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it is to be disregarded for the purposes mentioned in subsection (2).

(2)     Those purposes are determining for an accounting period the amount of—

(a)     any relief to which a company is entitled under

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