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Legislation

Corporation Tax Act 2009

Crossheading Tax avoidance

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Section 1112 Artificially inflated claims for relief

Corporation Tax Act 2009
Tax avoidance

Section 1112 | Artificially inflated claims for relief

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

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