Section 357UN — Corporation Tax Act 2010: Orchestra tax credit: Northern Ireland supplementary deduction ignored

Orchestra tax credit: Northern Ireland supplementary deduction ignored 357UN For the purpose of determining the available loss of a company under section 1217RH 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.