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Corporation Tax Act 2010
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Rhagor o Adnoddau
Changes over time for: Section 357CP
Alternative versions:
- 17/07/2012- Amendment
- 31/01/2013
Point in time
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
Corporation Tax Act 2010, Section 357CP is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1357CPActual marketing royaltyU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The actual marketing royalty in respect of a trade of a company for an accounting period is X% of the aggregate of any sums which—
(a)were paid by the company for the purposes of acquiring any relevant marketing assets, or the right to exploit any such assets, and
(b)were brought into account as debits in calculating the profits of the trade for the accounting period.
(2)In this section—
“relevant marketing assets” has the same meaning as in section 357CO, and
“X%” is the percentage given by Step 2 in section 357C(1).]
Textual Amendments
F1Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)
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