# Corporation Tax (Northern Ireland) Act 2015, Paragraph 5


In section 1(3) (overview), before paragraph (b) insert—
“(ac) trading profits taxable at Northern Ireland rate (see Part 8B),”.

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Source: https://www.legislation.gov.uk/ukpga/2015/21/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.