[1217N Provisional entitlement to relief]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Provisional entitlement to relief]

[1217N  Provisional entitlement to relief]

[(1)     In relation to a company that has made a claim under section 1217H in relation to a theatrical production, “interim accounting period” means any accounting period that—

(a)     is one in which the

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