PART 8B

Trading profits taxable at the Northern Ireland rate
CHAPTER 17

Excluded trades, excluded activities and back-office activities

Powers

Power to amend definition of “excluded trade” or “excluded activity”
357XH
1
The Treasury may by regulations amend this Chapter so as to alter the meaning of “excluded trade” or “
excluded activity
” for the purposes of this Part.
2
Regulations under this section may only be made if a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, the House of Commons.
3
Regulations under this section—
a
may make different provision for different purposes;
b
may make incidental, supplemental, consequential and transitional provision and savings.
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