# Corporation Tax Act 2010, Section 357NJ: Losses


This Part applies in relation to the attribution of losses to a company's NIRE as it applies to the attribution of profits.

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