{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WF",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357WF.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357WF",
  "kind": "section",
  "number": "357WF",
  "heading": "Application of section 747 of CTA 2009 to Northern Ireland firm",
  "text": "Chapter 8 (intangible fixed assets) has effect in relation to a Northern Ireland firm as if—\n(a) references to a qualifying trade were to a qualifying partnership trade;\n(b) references to a company were to a firm;\n(c) references to an accounting period of a company were to an accounting period of a firm;\n(d) references to a Northern Ireland company were to a Northern Ireland firm;\n(e) references to the SME (Northern Ireland employer) condition in section 357KA were to the SME (Northern Ireland employer) partnership condition in section 357WA;\n(ea) references to the SME (election) condition in section 357KA were to the SME (election) partnership condition in section 357WA;\n(f) references to the large company condition in section 357KA were to the large partnership condition in section 357WA;\n(g) the reference in section 357OB(1)(b) to a qualifying trade by virtue of section 357KB(1) were to a qualifying partnership trade by virtue of section 357WB(1).",
  "extent": "E+W+S+N.I.",
  "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 357WF(e) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 19(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 357WF(e) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 19(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 357WF(ea) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 19(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357WF",
    "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."
}