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Corporation Tax Act 2010

Crossheading Loss relief in relation to Northern Ireland profits and losses: section 45

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Section 357JD Availability of relief
Section 357JE Restriction on deductions

CHAPTER 3 Northern Ireland rate applied to Northern Ireland profits and losses
Crossheading Loss relief in relation to Northern Ireland profits and losses: section 45

Crossheading Loss relief in relation to Northern Ireland profits and losses: section 45

From legislation.gov.uk

Contents

Section 357JD Availability of relief
Section 357JE Restriction on deductions