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Corporation Tax (Northern Ireland) Act 2015
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- UK Public General Acts
- 2015 c. 21
- SCHEDULE 2
- PART 2
- Paragraph 6
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There are currently no known outstanding effects for the Corporation Tax (Northern Ireland) Act 2015, Paragraph 6.
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This section has no associated Explanatory Notes
6U.K.In Schedule 4 (index of defined expressions), insert at the appropriate places—
| “the accounting period (in Chapter 6 of Part 8B) | section 357M(2)” |
| “the accounting period (in Chapter 7 of Part 8B) | section 357N(2)” |
| “back-office activities (in Part 8B) | section 357XI” |
| “the commencement day (in Chapter 8 of Part 8B) | section 357OP” |
| “the company (in Chapter 6 of Part 8B) | section 357M(2)” |
| “the company (in Chapter 7 of Part 8B) | section 357N(2)” |
| “excluded activity (in Part 8B) | Chapter 17 of Part 8B” |
| “excluded trade (in Part 8B) | Chapter 17 of Part 8B” |
| “exclusive licence (in Chapter 15 of Part 8B) | section 357VE” |
| “firm (in Chapter 16 of Part 8B) | section 357W(3)” |
| “intangible fixed asset (in Chapter 8 of Part 8B) | section 357O(2)” |
| “investment manager (in Chapter 5 of Part 8B) | section 1150(1) (applied by section 357LH)” |
| “investment transaction (in Chapter 5 of Part 8B) | section 1150(1) (applied by section 357LH)” |
| “large company condition (in Part 8B) | section 357KA” |
| “mainstream losses (in Part 8B) | sections 357MA and 357NA” |
| “mainstream profits (in Part 8B) | sections 357MA and 357NA” |
| “mainstream qualifying land remediation loss (in Chapter 10 of Part 8B) | section 357QB(3)” |
| “NIRE (in Part 8B) | Chapter 5 of Part 8B” |
| “Northern Ireland company (in Part 8B) | section 357KA” |
| “Northern Ireland element (in Chapter 8 of Part 8B) | section 357OP” |
| “Northern Ireland employer (in Part 8B) | section 357KD” |
| “Northern Ireland expenditure (in Chapters 9 to 14 of Part 8B) | sections 357P(2), 357Q(2), 357R(2), 357S(2), 357T(2) and 357U(2)” |
| “Northern Ireland firm (in Part 8B) | section 357WA” |
| “Northern Ireland intangibles credits (in Chapter 8 of Part 8B) | section 357OP” |
| “Northern Ireland intangibles debits (in Chapter 8 of Part 8B) | section 357OP” |
| “Northern Ireland losses (in Part 8B) | sections 357MA and 357NA” |
| “Northern Ireland profits (in Part 8B) | sections 357MA and 357NA” |
| “Northern Ireland qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B) | section 357P(2)” |
| “Northern Ireland qualifying Chapter 7 expenditure (in Chapter 9 of Part 8B) | section 357P(2)” |
| “Northern Ireland qualifying land remediation expenditure (in Chapter 10 of Part 8B) | section 357Q(2)” |
| “Northern Ireland qualifying land remediation loss (in Chapter 10 of Part 8B) | section 357QB(3)” |
| “Northern Ireland rate | section 357I” |
| “pre-commencement asset (in Chapter 8 of Part 8B) | section 357OP” |
| “qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B) | section 357P(2)” |
| “qualifying Chapter 7 expenditure (in Chapter 9 of Part 8B) | section 357P(2)” |
| “qualifying expenditure (in Chapter 11 of Part 8B) | section 357R(2)” |
| “qualifying expenditure (in Chapter 12 of Part 8B) | section 357S(2)” |
| “qualifying expenditure (in Chapter 13 of Part 8B) | section 357T(2)” |
| “qualifying expenditure (in Chapter 14 of Part 8B) | section 357U(2)” |
| “qualifying IP right (in Chapter 15 of Part 8B) | section 357VE” |
| “qualifying land remediation expenditure (in Chapter 10 of Part 8B) | section 357Q(2)” |
| “qualifying partnership trade (in Part 8B) | section 357WB” |
| “qualifying trade (in Part 8B) | section 357KB” |
| “realisation credit (in Chapter 8 of Part 8B) | section 357OP” |
| “realisation debit (in Chapter 8 of Part 8B) | section 357OP” |
| “relevant IP profits (in Chapter 15 of Part 8B) | section 357VE” |
| “relevant period (in Chapter 15 of Part 8B) | section 357VE” |
| “roll-over relief (in Chapter 8 of Part 8B) | section 357OP” |
| “the separate film trade (in Chapter 11 of Part 8B) | section 357R(2)” |
| “the separate programme trade (in Chapter 12 of Part 8B) | section 357S(2)” |
| “the separate theatrical trade (in Chapter 14 of Part 8B) | section 357U(2)” |
| “the separate video game trade (in Chapter 13 of Part 8B) | section 357T(2)” |
| “SME (in Part 8B) | section 357KC” |
| “SME condition (in Part 8B) | section 357KA” |
| “trade (in Part 8B) | section 357NK” |
| “the trade (in Chapter 6 of Part 8B) | section 357M(2)” |
| “the trade (in Chapter 7 of Part 8B) | section 357N(2)” |
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