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Chapter 4 Basic definitionsF1

United Kingdom

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

  1. Application of Chapter
  2. Meaning of “Northern Ireland company”
  3. Meaning of “qualifying trade”
  4. Meaning of “SME”
  5. Meaning of “Northern Ireland employer”
  6. Meaning of “disqualified close 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