F1PART 8BTrading profits taxable at the Northern Ireland rate
Annotations:
Amendments (Textual)
CHAPTER 5Northern Ireland regional establishments
Investment managers
357LHMeaning of “investment manager” and “investment transaction”
In this Chapter “investment manager” and “investment transaction” have the same meanings as in Chapter 2 of Part 24 (see section 1150(1)).
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