{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357J",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357J.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357J",
  "kind": "section",
  "number": "357J",
  "heading": "Introductory",
  "text": "(1) Section 357JA contains provision about—\n(a) the charge to corporation tax on Northern Ireland profits and mainstream profits, and\n(b) the rate at which Northern Ireland profits are charged.\n(2) The subsequent provisions of this Chapter contain provision—\n(a) about the availability of relief for Northern Ireland losses and mainstream losses, and\n(b) restricting the amount of relief given for Northern Ireland losses in certain circumstances.",
  "extent": null,
  "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357J",
    "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."
}