{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357RG",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357RG.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357RG",
  "kind": "section",
  "number": "357RG",
  "heading": "Use of losses in later periods",
  "text": "(1) Section 1210 of CTA 2009 (restriction on use of losses in later periods) has effect subject as follows.\n(2) The reference in subsection (2) of that section to a loss made in the separate film trade is, in relation to a loss made in a period in which the company is a Northern Ireland company, a reference to—\n(a) any Northern Ireland losses of the trade of the period, or\n(b) any mainstream losses of the trade of the period;\nand references to losses in subsections (3) and (6) of that section are to be read accordingly.\n(3) The reference in subsection (4) of that section to a loss made in the separate film trade in a relevant later period is, where the company is a Northern Ireland company in the period, a reference to—\n(a) any Northern Ireland losses of the trade of the period, or\n(b) any mainstream losses of the trade of the period;\nand references to losses in subsections (5) , (5A) and (6) of that section are to be read accordingly.\n(4) Subsection (6) of that section has effect, in relation to Northern Ireland losses, as if the reference to an additional deduction under Chapter 3 of Part 15 of that Act included a reference to a Northern Ireland supplementary deduction under this Chapter.",
  "extent": "E+W+S+N.I.",
  "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. 357RG(3) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 99"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357RG",
    "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."
}