# Corporation Tax Act 2010, Section 357WF: Application of section 747 of CTA 2009 to Northern Ireland firm

Extent: E+W+S+N.I.

Chapter 8 (intangible fixed assets) has effect in relation to a Northern Ireland firm as if—
(a) references to a qualifying trade were to a qualifying partnership trade;
(b) references to a company were to a firm;
(c) references to an accounting period of a company were to an accounting period of a firm;
(d) references to a Northern Ireland company were to a Northern Ireland firm;
(e) references to the SME (Northern Ireland employer) condition in section 357KA were to the SME (Northern Ireland employer) partnership condition in section 357WA;
(ea) references to the SME (election) condition in section 357KA were to the SME (election) partnership condition in section 357WA;
(f) references to the large company condition in section 357KA were to the large partnership condition in section 357WA;
(g) 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).

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