Statute
Section 1217LA — Corporation Tax Act 2009: Tax avoidance arrangements
Text of the provision Official document
Tax avoidance arrangements 1217LA 1 A company does not qualify for relief in relation to a theatrical production if there are any tax avoidance arrangements relating to the production.
2 Arrangements are “tax avoidance arrangements” if their main purpose, or one of their main purposes, is the obtaining of a tax advantage.
3 In this section— “ arrangements ” includes any scheme, agreement or understanding, whether or not legally enforceable; “ tax advantage ” has the meaning given by section 1139 of CTA 2010.
Official source: legislation.gov.uk
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