Paragraph 6
In Schedule 4 (index of defined expressions), insert at the appropriate places—
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the accounting period (in Chapter 6 of Part 8B) section 357M(2) ”
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the accounting period (in Chapter 7 of Part 8B) section 357N(2) ”
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back-office activities (in Part 8B) section 357XI ”
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the commencement day (in Chapter 8 of Part 8B) section 357OP ”
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the company (in Chapter 6 of Part 8B) section 357M(2) ”
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the company (in Chapter 7 of Part 8B) section 357N(2) ”
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excluded activity (in Part 8B) Chapter 17 of Part 8B ”
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excluded trade (in Part 8B) Chapter 17 of Part 8B ”
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exclusive licence (in Chapter 15 of Part 8B) section 357VE ”
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firm (in Chapter 16 of Part 8B) section 357W(3) ”
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intangible fixed asset (in Chapter 8 of Part 8B) section 357O(2) ”
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investment manager (in Chapter 5 of Part 8B) section 1150(1) (applied by section 357LH) ”
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investment transaction (in Chapter 5 of Part 8B) section 1150(1) (applied by section 357LH) ”
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large company condition (in Part 8B) section 357KA ”
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mainstream losses (in Part 8B) sections 357MA and 357NA ”
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mainstream profits (in Part 8B) sections 357MA and 357NA ”
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mainstream qualifying land remediation loss (in Chapter 10 of Part 8B) section 357QB(3) ”
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NIRE (in Part 8B) Chapter 5 of Part 8B ”
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Northern Ireland company (in Part 8B) section 357KA ”
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Northern Ireland element (in Chapter 8 of Part 8B) section 357OP ”
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Northern Ireland employer (in Part 8B) section 357KD ”
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Northern Ireland expenditure (in Chapters 9 to 14 of Part 8B) sections 357P(2), 357Q(2), 357R(2), 357S(2), 357T(2) and 357U(2) ”
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Northern Ireland firm (in Part 8B) section 357WA ”
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Northern Ireland intangibles credits (in Chapter 8 of Part 8B) section 357OP ”
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Northern Ireland intangibles debits (in Chapter 8 of Part 8B) section 357OP ”
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Northern Ireland losses (in Part 8B) sections 357MA and 357NA ”
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Northern Ireland profits (in Part 8B) sections 357MA and 357NA ”
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Northern Ireland qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B) section 357P(2) ”
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Northern Ireland qualifying Chapter 7 expenditure (in Chapter 9 of Part 8B) section 357P(2) ”
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Northern Ireland qualifying land remediation expenditure (in Chapter 10 of Part 8B) section 357Q(2) ”
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Northern Ireland qualifying land remediation loss (in Chapter 10 of Part 8B) section 357QB(3) ”
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Northern Ireland rate section 357I ”
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pre-commencement asset (in Chapter 8 of Part 8B) section 357OP ”
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qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B) section 357P(2) ”
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qualifying Chapter 7 expenditure (in Chapter 9 of Part 8B) section 357P(2) ”
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qualifying expenditure (in Chapter 11 of Part 8B) section 357R(2) ”
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qualifying expenditure (in Chapter 12 of Part 8B) section 357S(2) ”
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qualifying expenditure (in Chapter 13 of Part 8B) section 357T(2) ”
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qualifying expenditure (in Chapter 14 of Part 8B) section 357U(2) ”
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qualifying IP right (in Chapter 15 of Part 8B) section 357VE ”
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qualifying land remediation expenditure (in Chapter 10 of Part 8B) section 357Q(2) ”
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qualifying partnership trade (in Part 8B) section 357WB ”
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qualifying trade (in Part 8B) section 357KB ”
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realisation credit (in Chapter 8 of Part 8B) section 357OP ”
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realisation debit (in Chapter 8 of Part 8B) section 357OP ”
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relevant IP profits (in Chapter 15 of Part 8B) section 357VE ”
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relevant period (in Chapter 15 of Part 8B) section 357VE ”
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roll-over relief (in Chapter 8 of Part 8B) section 357OP ”
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the separate film trade (in Chapter 11 of Part 8B) section 357R(2) ”
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the separate programme trade (in Chapter 12 of Part 8B) section 357S(2) ”
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the separate theatrical trade (in Chapter 14 of Part 8B) section 357U(2) ”
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the separate video game trade (in Chapter 13 of Part 8B) section 357T(2) ”
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SME (in Part 8B) section 357KC ”
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SME condition (in Part 8B) section 357KA ”
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trade (in Part 8B) section 357NK ”
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the trade (in Chapter 6 of Part 8B) section 357M(2) ”
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the trade (in Chapter 7 of Part 8B) section 357N(2) ”