- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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Tax avoidance
1112Artificially inflated claims for relief or tax credit
(1)To the extent that a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it is to be disregarded for the purposes mentioned in subsection (2).
(2)Those purposes are—
(a)determining for an accounting period relief to which a company is entitled under this Chapter, and
(b)determining for an accounting period R&D tax credits to which a company is entitled under this Chapter.
(3)Arrangements are entered into wholly or mainly for a “disqualifying purpose” if their main object, or one of their main objects, is to enable a company to obtain—
(a)relief under this Chapter to which it would not otherwise be entitled,
(b)relief under this Chapter of a greater amount than that to which it would otherwise be entitled,
(c)an R&D tax credit under this Chapter to which it would not otherwise be entitled, or
(d)an R&D tax credit under this Chapter of a greater amount than that to which it would otherwise be entitled.
(4)In this section “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
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