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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Corporation Tax: computation of income: special rules: grant relief in Northern Ireland

CTA09/S102(2) & S1252(2) (formerly ICTA88/S93 (3))

Under Article 7 of the Industrial Development (Northern Ireland) Order 1982, a grant may be paid to companies registered in Northern Ireland as reimbursement of CT paid on profits from certain approved projects. CTA09/S102 (2) & S1252 (2), formerly ICTA88/S93 (3), ensures that such a grant paid on or after 1 April 1984 is not taxable.