http://www.legislation.gov.uk/ukpga/2010/4/section/357CPCorporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2026-05-20Expert Participation2026-03-18 Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Corporation Tax Act 2010s. 357CHAFinance Act 2024Sch. 2 para. 14(7)Sch. 2 para. 16(2) PART 8ACHAPTER 3357CP1The actual marketing royalty in respect of a trade of a company for an accounting period is X% of the aggregate of any sums which—awere paid by the company for the purposes of acquiring any relevant marketing assets, or the right to exploit any such assets, andbwere brought into account as debits in calculating the profits of the trade for the accounting period.2In this section—“relevant marketing assets” has the same meaning as in section 357CO, and“X%” is the percentage given by Step 2 in section 357C(1).Pt. 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)Words in Pt. 8A Ch. 3 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 3