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Contents

Legislation

Corporation Tax Act 2010

PART 8B Trading profits taxable at the Northern Ireland rate

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CHAPTER 1 Introductory
CHAPTER 2 The Northern Ireland rate
CHAPTER 3 Northern Ireland rate applied to Northern Ireland profits and losses
CHAPTER 4 Basic definitions
CHAPTER 5 Northern Ireland regional establishments
CHAPTER 6 Northern Ireland profits and losses etc: SMEs that are Northern Ireland employers
CHAPTER 7 Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies
CHAPTER 8 Intangible fixed assets
CHAPTER 9 Research and development expenditure
CHAPTER 10 Remediation of contaminated or derelict land
Chapter 10A Films, television programmes and video games qualifying for expenditure credit
CHAPTER 11 Film tax relief
CHAPTER 12 Television production
CHAPTER 13 Video games development
CHAPTER 14 Theatrical productions
CHAPTER 14A Orchestra tax relief
CHAPTER 14B Museums and galleries exhibition tax relief
CHAPTER 15 Profits arising from the exploitation of patents etc
CHAPTER 16 Northern Ireland profits and losses etc: partnerships
CHAPTER 17 Excluded trades, excluded activities and back-office activities

Corporation Tax Act 2010
PART 8B Trading profits taxable at the Northern Ireland rate

PART 8B Trading profits taxable at the Northern Ireland rate

From legislation.gov.uk

Contents

CHAPTER 1 Introductory
CHAPTER 2 The Northern Ireland rate
CHAPTER 3 Northern Ireland rate applied to Northern Ireland profits and losses
CHAPTER 4 Basic definitions
CHAPTER 5 Northern Ireland regional establishments
CHAPTER 6 Northern Ireland profits and losses etc: SMEs that are Northern Ireland employers
CHAPTER 7 Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies
CHAPTER 8 Intangible fixed assets
CHAPTER 9 Research and development expenditure
CHAPTER 10 Remediation of contaminated or derelict land
Chapter 10A Films, television programmes and video games qualifying for expenditure credit
CHAPTER 11 Film tax relief
CHAPTER 12 Television production
CHAPTER 13 Video games development
CHAPTER 14 Theatrical productions
CHAPTER 14A Orchestra tax relief
CHAPTER 14B Museums and galleries exhibition tax relief
CHAPTER 15 Profits arising from the exploitation of patents etc
CHAPTER 16 Northern Ireland profits and losses etc: partnerships
CHAPTER 17 Excluded trades, excluded activities and back-office activities