# Corporation Tax (Northern Ireland) Act 2015, Paragraph 6


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

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Source: https://www.legislation.gov.uk/ukpga/2015/21/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.