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Legislation

Corporation Tax Act 2009

Crossheading Companies qualifying for relief

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Section 1217G How a company qualifies for relief
Section 1217GA The commercial purpose condition
Section 1217GB The UK expenditure condition
Section 1217GC “Core expenditure”

PART 15C Theatrical Productions
Crossheading Companies qualifying for relief

Crossheading Companies qualifying for relief

From legislation.gov.uk

Contents

Section 1217G How a company qualifies for relief
Section 1217GA The commercial purpose condition
Section 1217GB The UK expenditure condition
Section 1217GC “Core expenditure”