# Corporation Tax Act 2010, Section 357BL: Introduction


(1) Sections 357BLA to 357BLH apply for the purpose of determining the R&D fraction for a relevant IP income sub-stream established at Step 2 in section 357BF(2) in determining the relevant IP profits of a trade of a company for an accounting period.
(2) In sections 357BLA to 357BLH, references to “the sub-stream”, “the trade”, “the company” and “the accounting period” are to the relevant IP income sub-stream, the trade, the company and the accounting period referred to in subsection (1).

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