Corporation Tax Act 2010 (c. 4)

[F1 PART 8B U.K. Trading profits taxable at the Northern Ireland rate

Textual Amendments

F1 Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1

CHAPTER 7 U.K. Northern Ireland profits and losses etc: [F2 SMEs that are not Northern Ireland employers and] large companies

Textual Amendments

F2 Words in Pt. 8B Ch. 7 heading inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 8

Supplementary U.K.

357NK Trade includes office U.K.

In this Part, except so far as the context otherwise requires—

(a) references to a trade include an office, and

(b) references to carrying on a trade including holding an office.]