1205 Artificially inflated claims for additional deduction or film tax credit
Corporation Tax Act 2009 (2009 c 4) | Legislation

1205  Artificially inflated claims for additional deduction or film tax credit

(1)ÌýÌýÌýÌý So far as a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it is to be ignored in determining for any

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