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Legislation
Corporation Tax Act 2010

Crossheading Film tax relief

  • Section 357RA Northern Ireland additional deduction
  • Section 357RB Northern Ireland supplementary deduction
  • Section 357RC Northern Ireland supplementary deduction: amount
  • Section 357RD Film tax credit: Northern Ireland supplementary deduction ignored
  • Section 357RE Artificially inflated claims for additional deduction
  1. Film tax relief
  2. Northern Ireland additional deduction

Section 357RA | Northern Ireland additional deduction

From legislation.gov.uk

(1)In this Chapter “a Northern Ireland additional deduction” means so much of a deduction under section 1199 of CTA 2009 (additional deduction for qualifying expenditure) as is calculated by reference to qualifying expenditure that is Northern Ireland expenditure.

(2)A Northern Ireland additional deduction forms part of the Northern Ireland profits or Northern Ireland losses of the separate film trade.

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