[1217NA Clawback of provisional relief]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1217NA  Clawback of provisional relief]

[(1)     If a statement is made under section 1217N(2) but it subsequently appears that the [UK] expenditure condition will not be met on the company's ceasing to carry on the separate theatrical trade, the company—

(a)     is not entitled to relief under any of the relieving provisions for any period for which its entitlement depended on such a statement, and

(b)     must amend its company tax return for any such

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