Section 357WF Application of section 747 of CTA 2009 to Northern Ireland firmF1

references to a qualifying trade were to a qualifying partnership trade;

references to a company were to a firm;

references to an accounting period of a company were to an accounting period of a firm;

references to a Northern Ireland company were to a Northern Ireland firm;

references to the F2SME (Northern Ireland employer) condition in section 357KA were to the F3SME (Northern Ireland employer) partnership condition in section 357WA;

references to the SME (election) condition in section 357KA were to the SME (election) partnership condition in section 357WA;

references to the large company condition in section 357KA were to the large partnership condition in section 357WA;

the reference in section 357OB(1)(b) to a qualifying trade by virtue of section 357KB(1) were to a qualifying partnership trade by virtue of section 357WB(1).