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Legislation

Corporation Tax Act 2010

Crossheading Rules about deductions and receipts

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Section 357NF Allowable deductions
Section 357NG Deductions attributable to the NIRE for costs
Section 357NH Payments and receipts in respect of intangible assets
Section 357NI Interest or other financing costs and receipts

CHAPTER 7 Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies
Crossheading Rules about deductions and receipts

Crossheading Rules about deductions and receipts

From legislation.gov.uk

Contents

Section 357NF Allowable deductions
Section 357NG Deductions attributable to the NIRE for costs
Section 357NH Payments and receipts in respect of intangible assets
Section 357NI Interest or other financing costs and receipts