Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 357CP is up to date with all changes known to be in force on or before 04 March 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.
(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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