{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357H",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357H.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357H",
  "kind": "section",
  "number": "357H",
  "heading": "Introduction",
  "text": "(1) This Part is about the Northern Ireland rate of corporation tax and the application of that rate to Northern Ireland profits.\n(2) Chapter 2 is about how the Northern Ireland rate is determined.\n(3) Chapter 3—\n(a) applies the Northern Ireland rate to Northern Ireland profits;\n(b) makes provision about the operation of certain reliefs for trading losses that are given against profits.\n(4) Chapters 4 and 5 define expressions used in this Part in connection with the determination of a company's Northern Ireland profits; see—\nChapter 4 for definitions of “Northern Ireland company”, “qualifying trade”, “SME” and “Northern Ireland employer”;\nChapter 5 for provision about whether a company has a Northern Ireland regional establishment (a “NIRE”).\n(5) Chapters 6 and 7 contain rules for determining whether profits or losses of a trade are “Northern Ireland profits” or “Northern Ireland losses”; see—\nChapter 6 for rules applying in the case of a Northern Ireland company that is an SME and is a Northern Ireland employer;\nChapter 7 for rules applying in the case of a Northern Ireland company that—\n(a) is an SME that is not a Northern Ireland employer and has made the requisite election, or\n(b)is not an SME.\n(6) Chapter 8 is about the treatment of intangible fixed assets in relation to Northern Ireland companies.\n(7) Chapters 9 to 15 are about the way in which various credits and reliefs work in relation to Northern Ireland companies; see—\nChapter 9 for provision about R&D expenditure credits and relief for expenditure relating to research and development;\nChapter 10 for provision about relief for expenditure relating to the remediation of contaminated or derelict land;\nChapter 11 for provision about film tax relief;\nChapter 12 for provision about television production;\nChapter 13 for provision about video games development;\nChapter 14 for provision about theatrical productions;\nChapter 14A for provision about orchestra tax relief;\nChapter 14B for provision about museums and galleries exhibition tax relief;\nChapter 15 for provision about profits arising from exploitation of patents etc.\n(8) Chapter 16 contains rules for determining whether profits or losses of a trade are “Northern Ireland profits” or “Northern Ireland losses” in the case of a company that is a partner in a Northern Ireland firm.\n(9) Chapter 17—\n(a) defines “excluded trade” and “excluded activity” (profits of which are not Northern Ireland profits), and\n(b) contains power to make provision about the meaning of “back-office activities” (profits imputed to which may be Northern Ireland profits).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 357H(5) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 2(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 357H(5) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 2(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 357H(7) inserted (with effect in accordance with Sch. 8 para. 18(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 13"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 357H(7) inserted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 16"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357H",
    "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."
}