# Corporation Tax Act 2010, Section 357NK: Trade includes office


In this Part, except so far as the context otherwise requires—
(a) references to a trade include an office, and
(b) references to carrying on a trade including holding an office.

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