Section 357J — Corporation Tax Act 2010: Introductory

Introductory 357J 1 Section 357JA contains provision about—

a the charge to corporation tax on Northern Ireland profits and mainstream profits, and b the rate at which Northern Ireland profits are charged.

2 The subsequent provisions of this Chapter contain provision—

a about the availability of relief for Northern Ireland losses and mainstream losses, and b restricting the amount of relief given for Northern Ireland losses in certain circumstances.