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

[1217TA  Clawback of provisional relief]

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

(a)     is not entitled to orchestra tax relief for any period for which its entitlement

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