# Corporation Tax Act 2010, Section 357US: Northern Ireland additional deduction


(1) In this Chapter “a Northern Ireland additional deduction” means so much of a deduction under section 1218ZCE of CTA 2009 (claim for additional deduction) as is calculated by reference to qualifying expenditure that is Northern Ireland expenditure.
(2) A Northern Ireland additional deduction forms part of the Northern Ireland profits or Northern Ireland losses of the separate exhibition trade.

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