[1217H Claim for additional deduction]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Claim for additional deduction]

[1217H  Claim for additional deduction]

[(1)     A company which qualifies for relief in relation to a theatrical production may claim an additional deduction in relation to the production.

(2)     A claim under subsection (1) is made with respect to an accounting period.

(See Schedule 18 to FA 1998, and in particular Part 9D, for provision about the procedure for making claims.)

(3)     Where a company has

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