{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357IA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357IA.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357IA",
  "kind": "section",
  "number": "357IA",
  "heading": "Power of Northern Ireland Assembly to set Northern Ireland rate",
  "text": "(1) The Northern Ireland Assembly (“the Assembly”) may by resolution set the Northern Ireland rate for one or more financial years specified in the resolution.\n(2) The Assembly may by resolution cancel a resolution under subsection (1).\n(3) A resolution under this section may not be passed by the Assembly except in pursuance of a recommendation which—\n(a) is made by the Minister of Finance, and\n(b) is signified to the Assembly by the Minister or on the Minister's behalf.\n(4) A resolution under this section may not be passed by the Assembly without cross-community support.\n(5) Section 63 of the Northern Ireland Act 1998 (financial acts of the Assembly) does not apply to a resolution under this section.\n(6) This section authorises the setting of a nil rate.\n(7) In this section “cross-community support” has the meaning given by section 4(5) of the Northern Ireland Act 1998.",
  "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. 357IA substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 26"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357IA",
    "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."
}