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Chapter 5 Northern Ireland regional establishmentsF1

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

  1. General
  2. Circumstances where there is no NIRE
  3. Brokers
  4. Investment managers
  5. Lloyd's agents
  6. Supplementary

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