# Corporation Tax Act 2009, Section 1217I: Introduction to sections 1217IA to 1217IF


Where a company is treated under section 1217H(3)(a) as carrying on a separate trade (“the separate theatrical trade”), the profits or losses of the trade are calculated for corporation tax purposes in accordance with sections 1217IA to 1217IF.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1217I (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1217I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.