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[F1PART 8BU.K.Trading profits taxable at the Northern Ireland rate

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

CHAPTER 17U.K.Excluded trades, excluded activities and back-office activities

PowersU.K.

357XIPower to make provision about meaning of “back-office activities”U.K.

(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.]