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Legislation

Corporation Tax Act 2010

Crossheading Relevant IP income

Find in this level

Section 357CC Relevant IP income
Section 357CD Notional royalty
Section 357CE Excluded income
Section 357CF Mixed sources of income

Corporation Tax Act 2010
Relevant IP income

Section 357CD | Notional royalty

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 357CB-357CF omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 9 para. 6

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