{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357QE",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357QE.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357QE",
  "kind": "section",
  "number": "357QE",
  "heading": "Application and interpretation",
  "text": "(1) This Chapter makes provision about the interaction between this Part and Part 14A of CTA 2009 (films, television programmes and video games).\n(2) This Chapter applies if—\n(a) a company is a Northern Ireland company in an accounting period,\n(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\n(c) that trade is a qualifying trade.\n(3) References in this Chapter to “the Northern Ireland company”, “the accounting period” and “the separate trade” are to be read accordingly.",
  "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": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357QE",
    "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."
}