Section 357QE Application and interpretationF1 F2

(1)

This Chapter makes provision about the interaction between this Part and Part 14A of CTA 2009 (films, television programmes and video games).

(2)

This Chapter applies if—

(a)

a company is a Northern Ireland company in an accounting period,

(b)

the company is treated under Part 14A of CTA 2009 as carrying on a separate trade in that period (see 1179B of that Act), and

(c)

that trade is a qualifying trade.

(3)

References in this Chapter to “the Northern Ireland company”, “the accounting period” and “the separate trade” are to be read accordingly.

Annotations

F1: 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
F2: Pt. 8B Ch. 10A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 6(4) (with Sch. 2 paras. 16(1), 17-25)