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Legislation

Corporation Tax Act 2010

Crossheading Restricted deductions

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Section 357JJ Restricted deduction: Northern Ireland rate lower than main rate

CHAPTER 3 Northern Ireland rate applied to Northern Ireland profits and losses
Crossheading Restricted deductions

Crossheading Restricted deductions

From legislation.gov.uk

Contents

Section 357JJ Restricted deduction: Northern Ireland rate lower than main rate