Corporation Tax Act 2010

[F1 Supplementary U.K.

Textual Amendments

F1 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

357NJ Losses U.K.

This Part applies in relation to the attribution of losses to a company's NIRE as it applies to the attribution of profits.

357NK Trade includes office U.K.

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.]