Section 357SA — Corporation Tax Act 2010: Northern Ireland additional deduction

Northern Ireland additional deduction 357SA 1 In this Chapter “ a Northern Ireland additional deduction ” means so much of a deduction under section 1216CF of CTA 2009 (additional deduction for qualifying expenditure) as is calculated by reference to qualifying expenditure that is Northern Ireland expenditure.

2 A Northern Ireland additional deduction forms part of the Northern Ireland profits or Northern Ireland losses of the separate programme trade.