Skip to content

Contents

Legislation

Corporation Tax Act 2010

CHAPTER 16 Northern Ireland profits and losses etc: partnerships

Find in this level

Section 357W Introductory
Section 357WA Meaning of “Northern Ireland firm”
Section 357WB Meaning of “qualifying partnership trade”
Section 357WBA Northern Ireland workforce partnership conditions
Section 357WBB Section 357WBA: supplementary
Section 357WBC “Disqualified firm”
Section 357WC Northern Ireland profits etc of firm determined under Chapter 6
Section 357WD Northern Ireland profits etc of firm determined under Chapter 7
Section 357WE Sections 357WC and 357WD: interpretation
Section 357WF Application of section 747 of CTA 2009 to Northern Ireland firm
Section 357WG Application of Part 8A to Northern Ireland firm
Section 357WH Allocation of Northern Ireland profits etc of firm to company

PART 8B Trading profits taxable at the Northern Ireland rate
CHAPTER 16 Northern Ireland profits and losses etc: partnerships

CHAPTER 16 Northern Ireland profits and losses etc: partnerships

From legislation.gov.uk

Contents

Section 357W Introductory
Section 357WA Meaning of “Northern Ireland firm”
Section 357WB Meaning of “qualifying partnership trade”
Section 357WBA Northern Ireland workforce partnership conditions
Section 357WBB Section 357WBA: supplementary
Section 357WBC “Disqualified firm”
Section 357WC Northern Ireland profits etc of firm determined under Chapter 6
Section 357WD Northern Ireland profits etc of firm determined under Chapter 7
Section 357WE Sections 357WC and 357WD: interpretation
Section 357WF Application of section 747 of CTA 2009 to Northern Ireland firm
Section 357WG Application of Part 8A to Northern Ireland firm
Section 357WH Allocation of Northern Ireland profits etc of firm to company