Section 357QE | Application and interpretation ^F1F2

(1)This Chapter makes provision about the interaction between this Part and Part 14A of CTA 2009 (films, television programmes and video games).

(2)This Chapter applies if—

(a)a company is a Northern Ireland company in an accounting period,

(b)the company is treated under Part 14A of CTA 2009 as carrying on a separate trade in that period (see 1179B of that Act), and

(c)that trade is a qualifying trade.

(3)References in this Chapter to “the Northern Ireland company”, “the accounting period” and “the separate trade” are to be read accordingly.