# Corporation Tax Act 2010, Section 357NG: Deductions attributable to the NIRE for costs


A deduction is allowed in calculating the profits attributable to the company's NIRE for any costs that would have been incurred on the assumptions in section 357NC(2).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/357NG (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357NG
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.