{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JI",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357JI.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357JI",
  "kind": "section",
  "number": "357JI",
  "heading": "Transfers of trade without a change of ownership",
  "text": "(1) This section applies where—\n(a) Chapter 1 of Part 22 (transfers of trade without a change of ownership) applies to the transfer of a trade, and\n(b) a loss made by the predecessor in the transferred trade is a Northern Ireland loss or a mainstream loss.\n(2) Sections 943A to 944C (which modify the application of Chapter 2 of Part 4) have effect as if the references in those sections to a loss made by the predecessor in the transferred trade were to the Northern Ireland loss or mainstream loss.",
  "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. 357JI(2) substituted (with effect in accordance with Sch. 10 para. 32 of the amending Act) by Finance Act 2019 (c. 1), Sch. 10 para. 27"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357JI",
    "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."
}