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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
(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.]