[1218ZEA Clawback of provisional relief]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1218ZEA  Clawback of provisional relief]

[(1)     If a statement is made under section 1218ZE(2) but it subsequently appears that the [UK] expenditure condition will not be met on the company's ceasing to carry on the separate exhibition trade, the company—

(a)     is not entitled to museums and galleries exhibition tax relief for any period for which

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