{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357TH",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357TH.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357TH",
  "kind": "section",
  "number": "357TH",
  "heading": "Terminal losses",
  "text": "(1) Section 1217DC of CTA 2009 (terminal losses) has effect subject as follows.\n(2) Where—\n(a) a company makes an election under subsection (3) of that section (election to treat terminal loss as loss brought forward of different trade) in relation to all or part of a terminal loss, and\n(b) the terminal loss is a Northern Ireland loss,\nthat subsection has effect as if the reference in it to a loss brought forward were to a Northern Ireland loss brought forward.\n(3) Where—\n(a) a company makes a claim under subsection (6) of that section (claim to treat terminal loss as loss brought forward by different company) in relation to part or all of a terminal loss, and\n(b) the terminal loss is a Northern Ireland loss,\nthat subsection has effect as if the reference in it to a loss brought forward were to a Northern Ireland loss brought forward.",
  "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/357TH",
    "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."
}