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Chapter 3 Northern Ireland rate applied to Northern Ireland profits and lossesF1

United Kingdom

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

  1. Introductory
  2. Profits chargeable to corporation tax and rates
  3. Loss relief in relation to Northern Ireland profits and losses: Chapter 2 of Part 4
  4. Loss relief in relation to Northern Ireland profits and losses: section 45
  5. Loss relief in relation to Northern Ireland profits and losses: Part 5
  6. Loss relief in relation to Northern Ireland profits and losses: Part 5A
  7. Transfers of trade without a change of ownership: Chapter 1 of Part 22
  8. Restricted deductions

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