# Corporation Tax (Northern Ireland) Act 2015, Paragraph 16


In section 484 (dredging 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 purpose of this Act as carrying on two separate trades, each of them is for the purposes of this Part to be treated as a qualifying 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/16 (the official version)
Page: https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/schedule-1/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.