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


Section 1217CL(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 15B 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/357TE (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357TE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.