# Corporation Tax Act 2009, Section 1012: Reduction in amount of relief


(1) This section applies if the relevant employment is in relation to both the qualifying business and a business (or part of a business) that is not within section 1007(2).
(2) The amount of relief is to be reduced by a just and reasonable amount.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1012 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1012
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.