{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1169",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1169.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1169",
  "kind": "section",
  "number": "1169",
  "heading": "Artificially inflated claims for relief or tax credit",
  "text": "(1) To the extent that a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it is to be disregarded for the purposes mentioned in subsection (2).\n(2) Those purposes are determining for an accounting period the amount of—\n(a) any relief to which a company is entitled under Chapter 2,\n(b) any land remediation tax credits to which a company is entitled under section 1151,\n(c) any relief to which a company carrying on basic life assurance and general annuity business is entitled under section 1161 or 1162, and\n(d) any BLAGAB tax credits to which such a company is entitled under section 1164.\n(3) 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—\n(a) relief under Chapter 2 to which the company would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled,\n(b) a land remediation tax credit to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled,\n(c) relief under section 1161 or 1162 to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled, or\n(d) a life assurance company tax credit to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled.\n(4) In this section “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1169(2)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 206(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1169(2)(c) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 16"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 1169(2)(d) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 206(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 1169(3)(c) inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 16"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1169",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}