# Corporation Tax Act 2010, Section 357Q: Introduction and interpretation


(1) This Chapter makes provision about the operation of Part 14 of CTA 2009 (remediation of contaminated or derelict land) in relation to expenditure incurred by a company in an accounting period in which it is a Northern Ireland company.
(2) In this Chapter—
(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;
(b) “qualifying land remediation expenditure” has the same meaning as in Part 14 of CTA 2009 (see section 1144 of that Act);
(c) “Northern Ireland qualifying land remediation expenditure” means so much of any qualifying land remediation expenditure as forms part of the Northern Ireland profits or Northern Ireland losses of a trade.

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