{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217LA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1217LA.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1217LA",
  "kind": "section",
  "number": "1217LA",
  "heading": "Tax avoidance arrangements",
  "text": "(1) A company does not qualify for relief in relation to a theatrical production if there are any tax avoidance arrangements relating to the production.\n(2) Arrangements are “tax avoidance arrangements” if their main purpose, or one of their main purposes, is the obtaining of a tax advantage.\n(3) In this section—\n“arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable;\n“tax advantage” has the meaning given by section 1139 of CTA 2010.",
  "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1217LA",
    "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."
}