Section 357UV — Corporation Tax Act 2010: Museums and galleries exhibition tax credit: Northern Ireland supplementary deduction ignored

Museums and galleries exhibition tax credit: Northern Ireland supplementary deduction ignored 357UV For the purpose of determining the available loss of a company under section 1218ZCI 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.