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Corporation Tax Act 2009
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Changes over time for: Section 1217CL
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- 17/07/2013- Amendment
- 26/03/2015- Amendment
- 06/04/2021
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Corporation Tax Act 2009, Section 1217CL is up to date with all changes known to be in force on or before 28 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F11217CLArtificially inflated claims for additional deduction or tax creditU.K.
This section has no associated Explanatory Notes
(1)So far as a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it is to be ignored in determining for any period—
(a)any additional deduction which a company may make under this Chapter, and
(b)any video game tax credit to be given to a company.
(2)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)an additional deduction under this Chapter to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled, or
(b)a video game tax credit to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled.
(3)“Arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.]
Textual Amendments
F1Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)
Modifications etc. (not altering text)
C1S. 1217CL(1)(a) modified by 2010 c. 4, s. 357TE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
C2S. 1217CL(2)(a) modified by 2010 c. 4, s. 357TE (as inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1)
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