[1179CI Disqualifying arrangements and non-commercial transactions]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Artificial arrangements]

[1179CI  Disqualifying arrangements and non-commercial transactions]

[(1)     Subsections (2) and (3) apply if, at any time, a company is party to disqualifying arrangements in relation to anything that is, was or becomes a qualifying production (“the production”).

(2)     The company is not entitled to an expenditure credit under this Chapter in respect of the production for any accounting period.

(3)     Any relevant company tax return must be amended accordingly.

(4)

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