Statute
Section 357NG — Corporation Tax Act 2010: Deductions attributable to the NI RE for costs
Text of the provision Official document
Deductions attributable to the NI RE for costs 357NG A deduction is allowed in calculating the profits attributable to the company's NI RE for any costs that would have been incurred on the assumptions in section 357NC(2).
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →