Section 357UD — Corporation Tax Act 2010: Tax credit: Northern Ireland supplementary deduction ignored

Tax credit: Northern Ireland supplementary deduction ignored 357UD For the purpose of determining the available loss of a company under section 1217KA of CTA 2009 (amount of 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.