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Changes over time for: Section 357BKB


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 24/02/2022.
Changes to legislation:
Corporation Tax Act 2010, Section 357BKB is up to date with all changes known to be in force on or before 05 June 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.

Changes to Legislation
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[[357BKBActual marketing royaltyU.K.
This section has no associated Explanatory Notes
(1)The actual marketing royalty for a relevant IP income sub-stream is 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)have been allocated to the sub-stream at Step 3 in section 357BF(2).
(2)In this section “relevant marketing asset” has the same meaning as in section 357BKA.]]
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