# Corporation Tax Act 2010, Section 357SD: Tax credit: Northern Ireland supplementary deduction ignored


For the purpose of determining the available loss of a company under section 1216CH of CTA 2009 (television tax credit claimable if company has surrenderable loss) for any accounting period, any Northern Ireland supplementary deduction made by the company in the period (and any Northern Ireland supplementary deduction made in any previous accounting period) is to be ignored.

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