Section 357XI Power to make provision about meaning of “back-office activities”F1

(1)

The Treasury may by regulations make provision about the meaning of “back-office activities” for the purposes of this Part.

(2)

Regulations under this section may, in particular—

(a)

specify activities that are, or are not, back-office activities, or

(b)

specify circumstances in which activities are, or are not, to be regarded as back-office activities.

(3)

Regulations under this section—

(a)

may make different provision for different purposes;

(b)

may make incidental, supplemental, consequential and transitional provision and savings.

Annotations

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