{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357SC",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357SC.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357SC",
  "kind": "section",
  "number": "357SC",
  "heading": "Northern Ireland supplementary deduction: amount",
  "text": "(1) This section contains provision for the purposes of section 357SB(2) about the amount of the Northern Ireland supplementary deduction.\n(2) If the accounting period falls within only one financial year, the amount of the Northern Ireland supplementary deduction is—\n(A−B)×MR−NIRNIRwhere—\nA is the amount of the Northern Ireland additional deduction brought into account in the accounting period;\nB is the amount of Northern Ireland losses surrendered in any claim under section 1216CH of CTA 2009 for the accounting period;\nMR is the main rate for the financial year;\nNIR is the Northern Ireland rate for the financial year.\n(3) If the accounting period falls within more than one financial year, the amount of the Northern Ireland supplementary deduction is determined by taking the following steps.\nStep 1 Calculate, for each financial year, the amount that would be the Northern Ireland supplementary deduction for the accounting period if it fell within only that financial year (see subsection (2)).\nStep 2 Multiply each amount calculated under step 1 by the proportion of the accounting period that falls within the financial year for which it is calculated.\nStep 3 Add together each amount found under step 2.",
  "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357SC",
    "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."
}