Commentary on Sections Overview Chapter 6: Chapters 2 to 5: further provision Section 1084: Artificially inflated claims for relief or tax credit
2824.This section denies relief for transactions that are intended to increase artificially the amount of relief or R&D tax credit. It is based on paragraph 21 of Schedule 20 to FA 2000 and paragraph 16 of Schedule 12 to FA 2002.