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Chapter 7 Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companiesF1F2

United Kingdom

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

  1. Introductory
  2. Northern Ireland profits or losses and mainstream profits or losses
  3. The separate enterprise principle
  4. Rules about deductions and receipts
  5. 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

F2

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