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Powers PowersF1

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

  1. 357XHPower to amend definition of “excluded trade” or “excluded activity”
  2. 357XIPower to make provision about meaning of “back-office activities”

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