# Corporation Tax Act 2009, Section 1216CL: Artificially inflated claims for additional deduction or tax credit

Extent: E+W+S+N.I.

(1) So far as a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it is to be ignored in determining for any period—
(a) any additional deduction which a company may make under this Chapter, and
(b) any television tax credit to be given to a company.
(2) 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—
(a) an additional deduction under this Chapter to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled, or
(b) a television tax credit to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled.
(3) “Arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1216CL (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1216CL
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.