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14After section 439 insert—
(1)Subsection (2) applies if—
(a)a company that does not have a Northern Ireland regional establishment incurs expenditure for the purposes of a trade,
(b)the activities for the purposes of which the expenditure is incurred would, if the company were a NIRE company, be an NI rate activity treated as a separate trade, and
(c)the company subsequently becomes a NIRE company.
(2)The expenditure is to be treated as incurred on the first day of the first chargeable period in which the company is a NIRE company.
(3)Subsection (4) applies if—
(a)a partnership that does not have a Northern Ireland regional establishment incurs expenditure for the purposes of a trade,
(b)the activities for the purposes of which the expenditure is incurred would, if the partnership were a Northern Ireland Chapter 7 firm, be an NI rate activity treated as a separate trade, and
(c)the partnership subsequently becomes a Northern Ireland Chapter 7 firm.
(4)The expenditure is to be treated as incurred on the first day of the first chargeable period in which the partnership is a Northern Ireland Chapter 7 firm.
(5)In this section “Northern Ireland regional establishment” has the same meaning as in Part 8B of CTA 2010 (see Chapter 5 of that Part as read, in relation to a partnership, with section 357WA(4) of that Act).”
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