- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/03/2015)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 26/03/2015.
Corporation Tax Act 2010, Cross Heading: Circumstances where there is no NIRE is up to date with all changes known to be in force on or before 24 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Textual Amendments
F1Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1
(1)A company is not regarded as having a NIRE by reason of the fact that it carries on business in Northern Ireland through an agent of independent status acting in the ordinary course of the agent's business.
(2)Sections 357LC to 357LI apply for the purpose of supplementing subsection (1) in relation to transactions carried out on behalf of a company by a person in Northern Ireland acting as—
(a)a broker (section 357LC),
(b)an investment manager (sections 357LD to 357LH), or
(c)a members' or managing agent at Lloyd's (section 357LI).
(1)Subsection (2) applies if alternative finance return is paid to a company.
(2)The company is not regarded as having a NIRE merely by virtue of anything done for the purposes of the alternative finance arrangements—
(a)by the other party to the arrangements, or
(b)by any other person acting for the company in relation to the arrangements.
(3)In subsection (1) “alternative finance return” means alternative finance return within the application of—
(a)section 564I, 564K or 564L(2) or (3) of ITA 2007, or
(b)section 511, 512 or 513(2) or (3) of CTA 2009.
(4)In subsection (2) the reference to “the alternative finance arrangements” is a reference to the alternative finance arrangements under which the alternative finance return mentioned in subsection (1) is paid.]
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