Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 357EA 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)This section applies where—
(a)there is a set-off amount in relation to a trade of a company for an accounting period, and
(b)the company carries on any other trade.
(2)The set-off amount is to be reduced (but not to below nil) by any relevant IP profits of that other trade for the accounting period.
(3)Section 357A does not apply in relation to so much of the amount of relevant IP profits of that other trade for the accounting period as is equal to the amount by which the set-off amount is reduced under subsection (2).]
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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