Part 8B Trading profits taxable at the Northern Ireland rateF1

United Kingdom

1. 1Introductory
2. 2The Northern Ireland rate
3. 3Northern Ireland rate applied to Northern Ireland profits and losses
4. 4Basic definitions
5. 5Northern Ireland regional establishments
6. 6Northern Ireland profits and losses etc: SMEs that are Northern Ireland employers
7. 7Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies
8. 8Intangible fixed assets
9. 9Research and development expenditure
10. 10Remediation of contaminated or derelict land
11. 10AFilms, television programmes and video games qualifying for expenditure credit
12. 11Film tax relief
13. 12Television production
14. 13Video games development
15. 14Theatrical productions
16. 14AOrchestra tax relief
17. 14BMuseums and galleries exhibition tax relief
18. 15Profits arising from the exploitation of patents etc
19. 16Northern Ireland profits and losses etc: partnerships
20. 17Excluded trades, excluded activities and back-office activities