13(1)To the extent that a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it shall be disregarded in determining for any period—U.K.
(a)any additional deduction to which a company is entitled under this Part of this Schedule, and
(b)any film tax credit to which a company is entitled.
(2)Arrangements are entered into wholly or mainly for a disqualifying purpose if their main object, or one of their main objects, is to enable a company to obtain—
(a)an additional deduction under this Part of this Schedule to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled, or
(b)a film tax credit to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled.
(3)In this paragraph “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.