{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357PA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357PA.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357PA",
  "kind": "section",
  "number": "357PA",
  "heading": "R&D expenditure credit ...",
  "text": "(1) This section applies where—\n(a) a company is entitled to an R&D expenditure credit under Chapter 1A of Part 13 of CTA 2009 (R&D expenditure credits) for an accounting period in relation to a qualifying trade, and\n(b) the company is a Northern Ireland company in the period.\n(2) The R&D expenditure credit forms part of the mainstream profits or mainstream losses of the trade.",
  "extent": null,
  "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. 357PA(1)(a) 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)(c)(ii), 16; S.I. 2024/286, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 357PA heading omitted (1.4.2024 with effect in relation to accounting periods beginning on or after that date) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 13(4)(c)(i), 16; S.I. 2024/286, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357PA",
    "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."
}