Statute
Section 1217I — Corporation Tax Act 2009: Introduction to sections 1217IA to 1217IF
Text of the provision Official document
Introduction to sections 1217IA to 1217IF 1217I Where a company is treated under section 1217H(3)(a) as carrying on a separate trade (“the separate theatrical trade”), the profits or losses of the trade are calculated for corporation tax purposes in accordance with sections 1217IA to 1217IF.
Official source: legislation.gov.uk
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