# Corporation Tax Act 2010, Section 357RE: Artificially inflated claims for additional deduction


Section 1205(1)(a) and (2)(a) of CTA 2009 (artificially inflated claims for additional deduction or film tax credit) has effect as if references to an additional deduction under Chapter 3 of Part 15 of that Act included a Northern Ireland supplementary deduction under this Chapter.

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