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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. Tax credit: Northern Ireland supplementary deduction ignored

Section 357SD | Tax credit: Northern Ireland supplementary deduction ignored

From legislation.gov.uk

For the purpose of determining the available loss of a company under section 1216CH of CTA 2009 (television tax credit claimable if company has surrenderable loss) for any accounting period, any Northern Ireland supplementary deduction made by the company in the period (and any Northern Ireland supplementary deduction made in any previous accounting period) is to be ignored.

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