F1PART 8BTrading profits taxable at the Northern Ireland rate
CHAPTER 14Theatrical productions
Tax relief for theatrical productions
357UETransactions not entered into for genuine commercial reasons
Section 1217LB of CTA 2009 (transactions not entered into for genuine commercial reasons) has effect as if the reference in subsection (2)(a) to an additional deduction under Part 15C of that Act included a reference to a Northern Ireland supplementary deduction under this Chapter.