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


Section 1216CL(1)(a) and (2)(a) of CTA 2009 (artificially inflated claims for additional deduction or tax credit) has effect as if references to an additional deduction under Chapter 3 of Part 15A 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/357SE (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357SE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.