# Corporation Tax Act 2010, Section 357UJ: Introduction and interpretation


(1) This Chapter makes provision about the operation of Part 15D of CTA 2009 (orchestra tax relief) in relation to expenditure incurred by a company in an accounting period in which it is a Northern Ireland company.
(2) In this Chapter—
(a) “Northern Ireland expenditure” means expenditure incurred in a trade to the extent that the expenditure forms part of the Northern Ireland profits or Northern Ireland losses of the trade;
(b) the “separate orchestral trade” has the same meaning as in Part 15D of CTA 2009 (see section 1217Q(6) of that Act);
(c) “qualifying expenditure” has the same meaning as in Chapter 3 of that Part (see section 1217RF of that Act).
(3) References in Part 15D of CTA 2009 to “orchestra tax relief” include relief under this Chapter.

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