Section 357KD “Northern Ireland employer”F1
A company is a “Northern Ireland employer” in relation to an accounting period if the Northern Ireland workforce conditions are met—
(a)
in relation to that accounting period, or
(b)
in relation to the period of 12 months preceding that accounting period.
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