# Corporation Tax Act 2010, Section 357KD: “Northern Ireland employer”


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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/357KD (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357KD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.