PART 8B

Trading profits taxable at the Northern Ireland rate
CHAPTER 14

Theatrical productions

Provisional entitlement to relief

Provisional entitlement to relief
357UI
Section 1217N(3) of CTA 2009 (provisional entitlement to relief: definition of “the relieving provisions”) has effect as if the reference to section 1217H of CTA 2009 included section 357UB of this Act.
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