Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 357QH
Transfer of terminal loss
Section 357QH ensures that when a Northern Ireland company's separate production trade ceases and a terminal loss is transferred under the creative industry rules, the Northern Ireland status of that loss is preserved.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.