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Legislation
Corporation Tax Act 2009

Crossheading Miscellaneous

  • Section 1204 No account to be taken of amount if unpaid
  • Section 1205 Artificially inflated claims for additional deduction or film tax credit
  • Section 1206 Confidentiality of information
  • Section 1207 Wrongful disclosure
  1. Miscellaneous
  2. No account to be taken of amount if unpaid

Section 1204 | No account to be taken of amount if unpaid

From legislation.gov.uk

(1)In determining for the purposes of this Chapter the amount of costs incurred on a film at the end of a period of account, ignore any amount that has not been paid 4 months after the end of that period.

(2)This is without prejudice to the operation of section 1192.

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