# Corporation Tax Act 2009, Section 1217M: Application of sections 1217MA to 1217MC


(1) Sections 1217MA to 1217MC apply to a company that is treated under section 1217H(3) as carrying on a separate trade in relation to a theatrical production.
(2) In those sections—
“the completion period” means the accounting period in which the company ceases to carry on the separate theatrical trade;
“loss relief” includes any means by which a loss might be used to reduce the amount in respect of which a company, or any other person, is chargeable to tax.

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