Section 1299 — Corporation Tax Act 2009: Business entertainment: exceptions
Text of the provision Official document
Business entertainment: exceptions 1299 1 The prohibition in section 1298 on deducting, or bringing into account, expenses incurred in providing entertainment does not apply in either of cases A and B.
2 Case A is where—
a the entertainment is of a kind which it is the company's business to provide, and b the entertainment is provided in the ordinary course of the business either for payment or free of charge in order to advertise to the public generally.
3 Case B is where the entertainment is provided for employees of the company unless—
a the entertainment is also provided for others, and b the provision of the entertainment for the employees is incidental to its provision for the others.
Official source: legislation.gov.uk
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