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Realisation credits and realisation debits Realisation credits and realisation debitsF1

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

  1. 357OD“Realisation credit” and “realisation debit”
  2. 357OEThe Northern Ireland element of a realisation credit or debit
  3. 357OFNorthern Ireland element: general rule
  4. 357OGNorthern Ireland element: credits where roll-over relief involved

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