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


For the purpose of determining the available loss of a company under section 1217KA of CTA 2009 (amount of 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.

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