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 17 U.K. Excluded trades, excluded activities and back-office activities

Introductory U.K.

357X Introduction U.K.

(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).]