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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
Textual Amendments
F2Words in Pt. 8B Ch. 7 heading inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 8
This Part applies in relation to the attribution of losses to a company's NIRE as it applies to the attribution of profits.
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.]