[F1357NKTrade includes officeU.K.
This section has no associated Explanatory Notes
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.]
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