PART 8B Trading profits taxable at the Northern Ireland rate

CHAPTER 7 Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies

Supplementary

357NK Trade 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.
Words in Pt. 8B Ch. 7 heading inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 8
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