{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BK",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BK.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357BK",
  "kind": "section",
  "number": "357BK",
  "heading": "Marketing assets return figure",
  "text": "(1) The marketing assets return figure for a relevant IP income sub-stream is—\nNMR − AMRwhere—\nNMR is the notional marketing royalty in respect of the sub-stream (see section 357BKA), and\nAMR is the actual marketing royalty in respect of the sub-stream (see section 357BKB).\n(2) Where—\n(a) AMR is greater than NMR, or\n(b) the difference between NMR and AMR is less than 10% of the amount of the relevant IP income sub-stream following the deductions required by Step 4 in section 357BF(2),\nthe marketing assets return figure for the sub-stream is nil.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Pt. 8A Chs. 2A, 2B inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357BK",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}