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Legislation

Corporation Tax Act 2010

Crossheading Loss relief in relation to Northern Ireland profits and losses: Part 5A

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Section 357JHA Availability of relief
Section 357JHB Restriction on deductions
Section 357JHC Modifications of Chapter 4 of Part 5A
Section 357JHD Modifications of Chapter 5 of Part 5A

CHAPTER 3 Northern Ireland rate applied to Northern Ireland profits and losses
Crossheading Loss relief in relation to Northern Ireland profits and losses: Part 5A

Crossheading Loss relief in relation to Northern Ireland profits and losses: Part 5A

From legislation.gov.uk

Contents

Section 357JHA Availability of relief
Section 357JHB Restriction on deductions
Section 357JHC Modifications of Chapter 4 of Part 5A
Section 357JHD Modifications of Chapter 5 of Part 5A