Statute
Section 1217G — Finance Act 2014: How a company qualifies for relief
Text of the provision Official document
How a company qualifies for relief 1217G 1 A company qualifies for relief in relation to a theatrical production if—
a it is the production company in relation to the production, and b the commercial purpose condition (see section 1217GA) and the EEA expenditure condition (see section 1217GB) are met.
2 There is further provision relating to subsection (1) in section 1217LA (tax avoidance arrangements).
Official source: legislation.gov.uk
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