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 357JG
Restriction on deductions
Section 357JG modifies the normal group relief deduction rules where a Northern Ireland loss is surrendered against profits that include non-Northern Ireland profits, and the Northern Ireland corporation tax rate is lower than the main rate.
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.