F1PART 8BTrading profits taxable at the Northern Ireland rate
CHAPTER 12Television production
Television tax relief
357SEArtificially inflated claims for additional deduction
Section 1216CL(1)(a) and (2)(a) of CTA 2009 (artificially inflated claims for additional deduction or tax credit) has effect as if references to an additional deduction under Chapter 3 of Part 15A of that Act included a Northern Ireland supplementary deduction under this Chapter.