# Corporation Tax Act 2010, Section 357OP: Interpretation of Chapter


In this Chapter—
“the commencement day” has the meaning given by section 357OH(2);
“the Northern Ireland element”, in relation to a realisation credit or realisation debit, is to be read in accordance with section 357OE;
“Northern Ireland intangibles credits” means credits brought into account under Part 8 of CTA 2009 that are in accordance with section 357OB(2)(a) or (3) or section 357OC(2) Northern Ireland intangibles credits;
“Northern Ireland intangibles debits” means debits brought into account under Part 8 of CTA 2009 that are in accordance with section 357OB(2)(b) or (4) or section 357OC(3) Northern Ireland intangibles debits;
“pre-commencement asset” has the meaning given by section 357OH;
“realisation credit” and “realisation debit” are to be read in accordance with section 357OD;
“roll-over relief” has the meaning given by section 357OE.

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