{
  "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/schedule-2/paragraph-6.json",
  "legislation": "ukpga/2015/21",
  "legislation_title": "Corporation Tax (Northern Ireland) Act 2015",
  "legislation_url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015",
  "path": "schedule/2/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "In Schedule 4 (index of defined expressions), insert at the appropriate places—\n“\nthe accounting period (in Chapter 6 of Part 8B)\nsection 357M(2)\n”\n“\nthe accounting period (in Chapter 7 of Part 8B)\nsection 357N(2)\n”\n“\nback-office activities (in Part 8B)\nsection 357XI\n”\n“\nthe commencement day (in Chapter 8 of Part 8B)\nsection 357OP\n”\n“\nthe company (in Chapter 6 of Part 8B)\nsection 357M(2)\n”\n“\nthe company (in Chapter 7 of Part 8B)\nsection 357N(2)\n”\n“\nexcluded activity (in Part 8B)\nChapter 17 of Part 8B\n”\n“\nexcluded trade (in Part 8B)\nChapter 17 of Part 8B\n”\n“\nexclusive licence (in Chapter 15 of Part 8B)\nsection 357VE\n”\n“\nfirm (in Chapter 16 of Part 8B)\nsection 357W(3)\n”\n“\nintangible fixed asset (in Chapter 8 of Part 8B)\nsection 357O(2)\n”\n“\ninvestment manager (in Chapter 5 of Part 8B)\nsection 1150(1) (applied by section 357LH)\n”\n“\ninvestment transaction (in Chapter 5 of Part 8B)\nsection 1150(1) (applied by section 357LH)\n”\n“\nlarge company condition (in Part 8B)\nsection 357KA\n”\n“\nmainstream losses (in Part 8B)\nsections 357MA and 357NA\n”\n“\nmainstream profits (in Part 8B)\nsections 357MA and 357NA\n”\n“\nmainstream qualifying land remediation loss (in Chapter 10 of Part 8B)\nsection 357QB(3)\n”\n“\nNIRE (in Part 8B)\nChapter 5 of Part 8B\n”\n“\nNorthern Ireland company (in Part 8B)\nsection 357KA\n”\n“\nNorthern Ireland element (in Chapter 8 of Part 8B)\nsection 357OP\n”\n“\nNorthern Ireland employer (in Part 8B)\nsection 357KD\n”\n“\nNorthern Ireland expenditure (in Chapters 9 to 14 of Part 8B)\nsections 357P(2), 357Q(2), 357R(2), 357S(2), 357T(2) and 357U(2)\n”\n“\nNorthern Ireland firm (in Part 8B)\nsection 357WA\n”\n“\nNorthern Ireland intangibles credits (in Chapter 8 of Part 8B)\nsection 357OP\n”\n“\nNorthern Ireland intangibles debits (in Chapter 8 of Part 8B)\nsection 357OP\n”\n“\nNorthern Ireland losses (in Part 8B)\nsections 357MA and 357NA\n”\n“\nNorthern Ireland profits (in Part 8B)\nsections 357MA and 357NA\n”\n“\nNorthern Ireland qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B)\nsection 357P(2)\n”\n“\nNorthern Ireland qualifying Chapter 7 expenditure (in Chapter 9 of Part 8B)\nsection 357P(2)\n”\n“\nNorthern Ireland qualifying land remediation expenditure (in Chapter 10 of Part 8B)\nsection 357Q(2)\n”\n“\nNorthern Ireland qualifying land remediation loss (in Chapter 10 of Part 8B)\nsection 357QB(3)\n”\n“\nNorthern Ireland rate\nsection 357I\n”\n“\npre-commencement asset (in Chapter 8 of Part 8B)\nsection 357OP\n”\n“\nqualifying Chapter 2 expenditure (in Chapter 9 of Part 8B)\nsection 357P(2)\n”\n“\nqualifying Chapter 7 expenditure (in Chapter 9 of Part 8B)\nsection 357P(2)\n”\n“\nqualifying expenditure (in Chapter 11 of Part 8B)\nsection 357R(2)\n”\n“\nqualifying expenditure (in Chapter 12 of Part 8B)\nsection 357S(2)\n”\n“\nqualifying expenditure (in Chapter 13 of Part 8B)\nsection 357T(2)\n”\n“\nqualifying expenditure (in Chapter 14 of Part 8B)\nsection 357U(2)\n”\n“\nqualifying IP right (in Chapter 15 of Part 8B)\nsection 357VE\n”\n“\nqualifying land remediation expenditure (in Chapter 10 of Part 8B)\nsection 357Q(2)\n”\n“\nqualifying partnership trade (in Part 8B)\nsection 357WB\n”\n“\nqualifying trade (in Part 8B)\nsection 357KB\n”\n“\nrealisation credit (in Chapter 8 of Part 8B)\nsection 357OP\n”\n“\nrealisation debit (in Chapter 8 of Part 8B)\nsection 357OP\n”\n“\nrelevant IP profits (in Chapter 15 of Part 8B)\nsection 357VE\n”\n“\nrelevant period (in Chapter 15 of Part 8B)\nsection 357VE\n”\n“\nroll-over relief (in Chapter 8 of Part 8B)\nsection 357OP\n”\n“\nthe separate film trade (in Chapter 11 of Part 8B)\nsection 357R(2)\n”\n“\nthe separate programme trade (in Chapter 12 of Part 8B)\nsection 357S(2)\n”\n“\nthe separate theatrical trade (in Chapter 14 of Part 8B)\nsection 357U(2)\n”\n“\nthe separate video game trade (in Chapter 13 of Part 8B)\nsection 357T(2)\n”\n“\nSME (in Part 8B)\nsection 357KC\n”\n“\nSME condition (in Part 8B)\nsection 357KA\n”\n“\ntrade (in Part 8B)\nsection 357NK\n”\n“\nthe trade (in Chapter 6 of Part 8B)\nsection 357M(2)\n”\n“\nthe trade (in Chapter 7 of Part 8B)\nsection 357N(2)\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/21/schedule/2/paragraph/6",
    "retrieved_at": "2026-10-29T09:06:52.501878+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}