F1PART 8BTrading profits taxable at the Northern Ireland rate
Annotations:
Amendments (Textual)
CHAPTER 17Excluded trades, excluded activities and back-office activities
Introductory
357XIntroduction
1
This Chapter makes provision—
a
specifying trades that are “excluded trades” for the purposes of this Part (see sections 357XA to 357XE), and
b
specifying activities that are “excluded activities” for the purposes of this Part (see sections 357XF and 357XG).
2
This Chapter also contains—
a
a power to alter the meaning of “excluded trade” or “excluded activity” for the purposes of this Part (see section 357XH), and
b
a power to make provision about the meaning of “back-office activities” for the purposes of this Part (see section 357XI).
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