Corporation Tax Act 2010 section 357CE

Excluded income

Section 357CE previously defined categories of excluded income under the Patent Box regime but was removed from the legislation in 2016.

• Section 357CE dealt with the concept of "excluded income" within the Patent Box provisions of Corporation Tax Act 2010.
• The section was omitted in its entirety by Finance Act 2016, effective from 15 September 2016.
• The removal was enacted through section 64 and Schedule 9, paragraph 6 of Finance Act 2016.
• Any application of excluded income rules under this section ceased to have effect from 15 September 2016 onwards.