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Corporation Tax Act 2010 section 357PF
Additional deduction under section 1087 of CTA 2009
Section 357PF adjusts the research and development tax relief available to Northern Ireland companies that claim the large company R&D deduction (under Chapter 7 of Part 13 of CTA 2009), so that the benefit of the deduction reflects the Northern Ireland corporation tax rate rather than the main UK rate.
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