F1PART 8BTrading profits taxable at the Northern Ireland rate
CHAPTER 17Excluded trades, excluded activities and back-office activities
Powers
357XIPower to make provision about meaning of “back-office activities”
(1)
The Treasury may by regulations make provision about the meaning of “back-office activities” for the purposes of this Part.
(2)
Regulations under this section may, in particular—
(a)
specify activities that are, or are not, back-office activities, or
(b)
specify circumstances in which activities are, or are not, to be regarded as back-office activities.
(3)
Regulations under this section—
(a)
may make different provision for different purposes;
(b)
may make incidental, supplemental, consequential and transitional provision and savings.