Related Commentary  Related HMRC Manuals

357BF(1)  This section applies for the purposes of determining the relevant IP profits of a trade of a company for an accounting period in a case where–

(a)the accounting period begins on or after 1 July 2021, or

(b)the company is a new entrant (see section 357A(11)).

357BF(2)  To determine the relevant IP profits–

Step 1

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