Statute
Section 357TE — Corporation Tax Act 2010: Artificially inflated claims for additional deduction
Text of the provision Official document
Artificially inflated claims for additional deduction 357TE Section 1217CL(1)(a) and (2)(a) of CTA 2009 (artificially inflated claims for additional deduction or film tax credit) has effect as if references to an additional deduction under Chapter 3 of Part 15B of that Act included a Northern Ireland supplementary deduction under this Chapter.
Official source: legislation.gov.uk
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