{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357P",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357P.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357P",
  "kind": "section",
  "number": "357P",
  "heading": "Introduction and interpretation",
  "text": "(1) This Chapter makes provision about the operation of—\n(a) Chapter 1A of Part 13 (R&D expenditure credit), and\n(b) Chapter 2 of that Part (relief for loss-making, R&D-intensive SMEs).\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nin relation to expenditure incurred by a company in an accounting period in which it is a Northern Ireland company.\n(2) In this Chapter—\n(a) “Northern Ireland expenditure” means expenditure incurred in a trade to the extent that the expenditure forms part of the Northern Ireland profits or Northern Ireland losses of the trade;\n(b) “qualifying Chapter 2 expenditure” has the same meaning as in Part 13 of CTA 2009 (see section 1051 of that Act);\n(c) “Northern Ireland qualifying Chapter 2 expenditure” means so much of any qualifying Chapter 2 expenditure as forms part of the Northern Ireland profits or Northern Ireland losses of a trade;\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "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": "S. 357P(1)(a)(b) substituted (1.4.2024 with effect in relation to accounting periods beginning on or after that date) by Finance Act 2024 (c. 3), Sch. 1 paras. 13(4)(a), 16; S.I. 2024/286, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 357P(1)(c) omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(11)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 357P(2)(d)(e) omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(11)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357P",
    "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."
}