{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217G",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217G.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1217G",
  "kind": "section",
  "number": "1217G",
  "heading": "How a company qualifies for relief",
  "text": "(1) A company qualifies for relief in relation to a theatrical production if—\n(a) it is the production company in relation to the production, and\n(b) the commercial purpose condition (see section 1217GA) and the UK expenditure condition (see section 1217GB) are met.\n(2) There is further provision relating to subsection (1) in section 1217LA (tax avoidance arrangements).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 15C inserted (17.7.2014 for specified purposes and with effect in accordance with Sch. 4 para. 16 of the amending Act, 22.8.2014 in so far as not already in force) by Finance Act 2014 (c. 26), Sch. 4 paras. 1, 16; S.I. 2014/2228, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 1217G(1)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(2)(a) (with Sch. 3 para. 11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1217G",
    "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."
}