Statute
Section 1217RM — Corporation Tax Act 2009: Transactions not entered into for genuine commercial reasons
Text of the provision Official document
Transactions not entered into for genuine commercial reasons 1217RM 1 A transaction is to be ignored for the purpose of determining orchestra tax relief so far as the transaction is attributable to arrangements (other than tax avoidance arrangements) entered into otherwise than for genuine commercial reasons.
2 In this section “ arrangements ” and “ tax avoidance arrangements ” have the same meaning as in section 1217RL.
Official source: legislation.gov.uk
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