Section 357NJ LossesF1
This Part applies in relation to the attribution of losses to a company's NIRE as it applies to the attribution of profits.
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