# Corporation Tax Act 2010, Section 357BK: Marketing assets return figure


(1) The marketing assets return figure for a relevant IP income sub-stream is—
NMR − AMRwhere—
NMR is the notional marketing royalty in respect of the sub-stream (see section 357BKA), and
AMR is the actual marketing royalty in respect of the sub-stream (see section 357BKB).
(2) Where—
(a) AMR is greater than NMR, or
(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),
the marketing assets return figure for the sub-stream is nil.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/357BK (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357BK
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.