F1PART 8BTrading profits taxable at the Northern Ireland rate
Annotations:
Amendments (Textual)
CHAPTER 7Northern Ireland profits and losses etc: F2SMEs that are not Northern Ireland employers and large companies
Annotations:
Amendments (Textual)
F2
Words in Pt. 8B Ch. 7 heading inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 8
Supplementary
357NJLosses
This Part applies in relation to the attribution of losses to a company's NIRE as it applies to the attribution of profits.
357NKTrade includes office
In this Part, except so far as the context otherwise requires—
a
references to a trade include an office, and
b
references to carrying on a trade including holding an office.
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