{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1298",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1298.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1298",
  "kind": "section",
  "number": "1298",
  "heading": "Business entertainment and gifts",
  "text": "(1) This section applies if a company incurs expenses in providing entertainment or gifts in connection with a business which it carries on.\n(2) The general rule is that—\n(a) no deduction is allowed for the expenses in calculating income from any source for corporation tax purposes,\n(b) no deduction is allowed under section 1219 for the expenses, and\n(c) expenses to which this section applies are not to be regarded as constituting ordinary BLAGAB management expenses of the company for the purposes of section 76 of FA 2012.\n(3) The general rule prohibits the deduction, or the bringing into account, of expenses which are incurred—\n(a) in paying sums to or on behalf of an employee of the company, or\n(b) in putting sums at the disposal of an employee of the company,\nif (and only if) the sums are paid, or put at the employee's disposal, exclusively for meeting expenses incurred or to be incurred by the employee in providing the entertainment or gift.\n(4) The general rule is subject to exceptions—\nfor entertainment (see section 1299), and\nfor gifts (see section 1300).\n(5) For the purposes of this section and those two sections—\n(a) “employee” includes a director of the company and a person engaged in the management of the company,\n(b) “entertainment” includes hospitality of any kind, and\n(c) the expenses incurred in providing entertainment or a gift include expenses incurred in providing anything incidental to the provision of entertainment or a gift.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1298(2)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 211"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 20 Ch. 1 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 92(4) (with s. 147, Sch. 17)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1298",
    "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."
}