Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 14: Remediation of contaminated land

Overview

Chapter 5: Tax avoidance
Section 1169: Artificially inflated claims for relief or tax credit

2982.This section restricts the amount of relief or tax credit available under the Part if there are arrangements that artificially increase the amount of that relief or tax credit. It is based on paragraph 29 of Schedule 22 to FA 2001.