OpenLegislation

Chapter 6 Northern Ireland profits and losses etc: SMEs that are Northern Ireland employersF1F2

United Kingdom

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

  1. 357MIntroductory
  2. 357MANorthern Ireland profits or losses and mainstream profits or losses
  3. 357MBProfit imputed to 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

F2

Words in Pt. 8B Ch. 6 heading inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 6