Section 357QE — Corporation Tax Act 2010: Application and interpretation

Application and interpretation 357QE 1 This Chapter makes provision about the interaction between this Part and Part 14A of CTA 2009 (films, television programmes and video games).

2 This Chapter applies if—

a a company is a Northern Ireland company in an accounting period, b the company is treated under Part 14A of CTA 2009 as carrying on a separate trade in that period (see 1179B of that Act),

and c that trade is a qualifying trade.

3 References in this Chapter to “the Northern Ireland company”, “ the accounting period ” and “ the separate trade ” are to be read accordingly.