OpenLegislation

Chapter 16 Northern Ireland profits and losses etc: partnershipsF1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 357WIntroductory
  2. 357WAMeaning of “Northern Ireland firm”
  3. 357WBMeaning of “qualifying partnership trade”
  4. 357WBANorthern Ireland workforce partnership conditions
  5. 357WBBSection 357WBA: supplementary
  6. 357WBC“Disqualified firm”
  7. 357WCNorthern Ireland profits etc of firm determined under Chapter 6
  8. 357WDNorthern Ireland profits etc of firm determined under Chapter 7
  9. 357WESections 357WC and 357WD: interpretation
  10. 357WFApplication of section 747 of CTA 2009 to Northern Ireland firm
  11. 357WGApplication of Part 8A to Northern Ireland firm
  12. 357WHAllocation of Northern Ireland profits etc of firm to company

Annotations

Textual amendments

F1

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1