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The separate enterprise principle The separate enterprise principleF1

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

  1. 357NCThe separate enterprise principle
  2. 357NDTransactions treated as being on arm's length terms
  3. 357NEProvision of goods or services for NIRE

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

Notes on Chapter 7

Textual amendments

F2

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