{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BKB",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BKB.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357BKB",
  "kind": "section",
  "number": "357BKB",
  "heading": "Actual marketing royalty",
  "text": "(1) The actual marketing royalty for a relevant IP income sub-stream is the aggregate of any sums which—\n(a) were paid by the company for the purposes of acquiring any relevant marketing assets or the right to exploit any such assets, and\n(b) have been allocated to the sub-stream at Step 3 in section 357BF(2).\n(2) In this section “relevant marketing asset” has the same meaning as in section 357BKA.",
  "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/357BKB",
    "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."
}