{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357KD",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357KD.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357KD",
  "kind": "section",
  "number": "357KD",
  "heading": "“Northern Ireland employer”",
  "text": "A company is a “Northern Ireland employer” in relation to an accounting period if the Northern Ireland workforce conditions are met—\n(a) in relation to that accounting period, or\n(b) in relation to the period of 12 months preceding that accounting period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357KD",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}