{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JF",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JF.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357JF",
  "kind": "section",
  "number": "357JF",
  "heading": "Availability of relief",
  "text": "(1) The reference in section 99(1)(a) (group relief: surrendering of losses and other amounts) to a trading loss is, where a company carrying on a trade in an accounting period has Northern Ireland losses of the trade or mainstream losses of the trade, a reference to those Northern Ireland losses or mainstream losses.\n(2) Section 100 (meaning of “trading loss”) has effect subject to subsection (1).\n(3) Where—\n(a) a company makes a claim for group relief under Part 5 in relation to a surrenderable amount that is a Northern Ireland loss, and\n(b) the profits against which the relief is claimed include some profits that are Northern Ireland profits and some that are not,\nthe relief in relation to that surrenderable amount is given first, so far as possible, against the Northern Ireland profits.\n(4) Where—\n(a) a company makes a claim for group relief under Part 5 in relation to a surrenderable amount that is not a Northern Ireland loss, and\n(b) the profits against which the relief is claimed include some profits that are Northern Ireland profits and some that are not,\nthe relief in relation to that surrenderable amount is given first, so far as possible, against the profits that are not Northern Ireland profits.",
  "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/357JF",
    "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."
}