Section 357XE Re-insurance tradeF1
(1)
A trade is an “excluded trade” if it consists of re-insurance.
(2)
In this Part “re-insurance” includes retrocession.
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