PART 8B Trading profits taxable at the Northern Ireland rate

CHAPTER 16 Northern Ireland profits and losses etc: partnerships

357WBA Northern Ireland workforce partnership conditions
(1) The Northern Ireland workforce partnership conditions, in relation to a period, are—
(a) that 75% or more of the working time that is spent in the United Kingdom during the period by members of the firm's workforce is spent in Northern Ireland, and
(b) that 75% or more of the firm's workforce expenses that are attributable to working time spent in the United Kingdom during the period by members of the firm's workforce are attributable to time spent in Northern Ireland.
(2) References in this section to members of the firm's workforce are to—
(a) employees of the firm,
(b) externally provided workers in relation to the firm, and
(c) individuals who are partners in the firm.
(3) In subsection (2) “externally provided worker”, in relation to a firm, has the same meaning as in Part 13 of CTA 2009 (see section 1128 of that Act).
In the application of section 1128 of that Act for the purposes of subsection (2), references to a company are to be read as references to a firm and references to a director are to be treated as omitted.
(4) References in this section to the working time spent by members of the firm's workforce in a place are to the total time spent by those persons in that place while providing services to the firm.
(5) References in this section to “the firm's workforce expenses” are, where the period is an accounting period of the firm, to the total of the deductions made by the firm in the period in respect of members of the firm's workforce in calculating the profits of the firm's trade.
(6) References in this section to “the firm's workforce expenses” are, where the period is not an accounting period of the firm, to the total of—
(a) the deductions made by the firm in any accounting period falling wholly within the period, and
(b) the appropriate proportion of the deductions made by the firm in any accounting period falling partly within the period,
in respect of members of the firm's workforce in calculating the profits of the firm's trade.
(7) For the purposes of subsection (6)(b), “the appropriate proportion” is to be determined by reference to the number of days in the periods concerned.
(8) The Commissioners for Her Majesty's Revenue and Customs may by regulations specify descriptions of deduction that are, or are not, to be regarded for the purposes of this section as made in respect of members of a firm's workforce.
(9) Regulations under this section—
(a) may make different provision for different purposes;
(b) may make incidental, supplemental, consequential and transitional provision and savings.
(10) Section 357WBB contains supplementary provision applying for the purposes of this section.
Ss. 357WBA-357WBC inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 15
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