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Legislation
Corporation Tax Act 2010

Crossheading Television tax relief

  • Section 357SA Northern Ireland additional deduction
  • Section 357SB Northern Ireland supplementary deduction
  • Section 357SC Northern Ireland supplementary deduction: amount
  • Section 357SD Tax credit: Northern Ireland supplementary deduction ignored
  • Section 357SE Artificially inflated claims for additional deduction
  1. Television tax relief
  2. Northern Ireland additional deduction

Section 357SA | 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 1216CF 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 programme trade.

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