Corporation Tax Act 2010 section 357JJ

Restricted deduction: Northern Ireland rate lower than main rate

Section 357JJ sets out how to calculate the restricted deduction when a Northern Ireland trading loss is relieved against mainstream (non-Northern Ireland) profits and the Northern Ireland corporation tax rate is lower than the main UK 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.