Section 357RD — Corporation Tax Act 2010: Film tax credit: Northern Ireland supplementary deduction ignored

Film tax credit: Northern Ireland supplementary deduction ignored 357RD For the purpose of determining the available loss of a company under section 1201 of CTA 2009 (film tax credit claimable if company has surrenderable loss) for any accounting period, any Northern Ireland supplementary deduction made by the company in the period (and any Northern Ireland supplementary deduction made in any previous accounting period) is to be ignored.