{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CN",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357CN.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357CN",
  "kind": "section",
  "number": "357CN",
  "heading": "Marketing assets return figure",
  "text": "(1) The marketing assets return figure in relation to a trade of a company for an accounting period is—\nNMR − AMRwhere—\nNMR is the notional marketing royalty in respect of the trade for the accounting period (see section 357CO), and\nAMR is the actual marketing royalty in respect of the trade for the accounting period (see section 357CP).\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 qualifying residual profit of the trade for the accounting period,\nthe marketing assets return figure 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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357CN",
    "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."
}