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Changes over time for: Section 357UP


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Point in time view as at 24/02/2022.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 357UP is up to date with all changes known to be in force on or before 12 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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[[357UPUse of losses in the completion periodU.K.
This section has no associated Explanatory Notes
(1)Section 1217SB of CTA 2009 (use of losses in the completion period) has effect subject as follows.
(2)The reference in subsection (1) of that section to a loss made in the separate orchestral trade is, in relation to a loss made in a period in which the company is a Northern Ireland company, a reference to—
(a)any Northern Ireland losses of the trade of the period, or
(b)any mainstream losses of the trade of the period;
and references to losses in subsections (2) and (4) of that section are to be read accordingly.
(3)The references in subsection (3) of that section to a loss made in the separate orchestral trade in the completion period are, where the company is a Northern Ireland company in the period, references to—
(a)any Northern Ireland losses of the trade of the period, or
(b)any mainstream losses of the trade of the period;
and references to losses in subsection (4) of that section are to be read accordingly.
(4)Subsection (4) of that section has effect, in relation to Northern Ireland losses, as if the reference to an additional deduction under Chapter 3 of Part 15D of CTA 2009 included a reference to a Northern Ireland supplementary deduction under this Chapter.]]
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