# Corporation Tax Act 2010, Section 357XI: Power to make provision about meaning of “back-office activities”


(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.

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