Section 357J | Introductory

(1)Section 357JA contains provision about—

(a)the charge to corporation tax on Northern Ireland profits and mainstream profits, and

(b)the rate at which Northern Ireland profits are charged.

(2)The subsequent provisions of this Chapter contain provision—

(a)about the availability of relief for Northern Ireland losses and mainstream losses, and

(b)restricting the amount of relief given for Northern Ireland losses in certain circumstances.