# Corporation Tax Act 2010, Section 217D: Relationship between this Part and Part 6


If, but for section 217A, an amount—
(a) would be deductible under Part 6, or
(b) would be deductible under Part 6 but for Chapter 2A of Part 6,
the amount is not deductible under this Part, and nothing in this Part affects the amount's deductibility (or non-deductibility) under Part 6.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/217D (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-217D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.