Corporation Tax Act 2010 section 357JD

Availability of relief

Section 357JD previously governed the availability of relief in connection with the Patent Box regime, but was effectively removed from the legislation for accounting periods beginning on or after 1 April 2017.

• Section 357JD formed part of the Patent Box provisions within the Corporation Tax Act 2010.
• The section was effectively omitted by the Finance (No. 2) Act 2017, under section 18 and Schedule 4, paragraph 95.
• The removal took effect for accounting periods beginning on or after 1 April 2017.
• Section 357JE was also effectively omitted at the same time and under the same provisions.