Corporation Tax Act 2010

[F1357OPInterpretation of ChapterU.K.
This section has no associated Explanatory Notes

In this Chapter—

  • “the commencement day” has the meaning given by section 357OH(2);

  • “the Northern Ireland element”, in relation to a realisation credit or realisation debit, is to be read in accordance with section 357OE;

  • “Northern Ireland intangibles credits” means credits brought into account under Part 8 of CTA 2009 that are in accordance with section 357OB(2)(a) or (3) or section 357OC(2) Northern Ireland intangibles credits;

  • “Northern Ireland intangibles debits” means debits brought into account under Part 8 of CTA 2009 that are in accordance with section 357OB(2)(b) or (4) or section 357OC(3) Northern Ireland intangibles debits;

  • “pre-commencement asset” has the meaning given by section 357OH;

  • “realisation credit” and “realisation debit” are to be read in accordance with section 357OD;

  • “roll-over relief” has the meaning given by section 357OE.]

Textual Amendments

F1Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1