# Corporation Tax (Northern Ireland) Act 2015, Paragraph 12


In section 394 (mineral extraction allowances), after subsection (2) insert—
“(2A) If a company or partnership is as a result of section 6D (NI rate activity treated as separate trade) treated for the purposes of this Act as carrying on two separate trades, each of them is for the purposes of this Part to be treated as a mineral extraction trade if the separate trades would together be so treated.”

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Source: https://www.legislation.gov.uk/ukpga/2015/21/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.