# Corporation Tax Act 2010, Section 357X: Introduction


(1) This Chapter makes provision—
(a) specifying trades that are “excluded trades” for the purposes of this Part (see sections 357XA to 357XE), and
(b) specifying activities that are “excluded activities” for the purposes of this Part (see sections 357XF and 357XG).
(2) This Chapter also contains—
(a) a power to alter the meaning of “excluded trade” or “excluded activity” for the purposes of this Part (see section 357XH), and
(b) a power to make provision about the meaning of “back-office activities” for the purposes of this Part (see section 357XI).

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