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Legislation

Corporation Tax Act 2010

CHAPTER 4 Basic definitions

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Crossheading Application of Chapter
Crossheading Meaning of “Northern Ireland company”
Crossheading Meaning of “qualifying trade”
Crossheading Meaning of “SME”
Crossheading Meaning of “Northern Ireland employer”
Crossheading Meaning of “disqualified close company”

PART 8B Trading profits taxable at the Northern Ireland rate
CHAPTER 4 Basic definitions

CHAPTER 4 Basic definitions

From legislation.gov.uk

Contents

Crossheading Application of Chapter
Crossheading Meaning of “Northern Ireland company”
Crossheading Meaning of “qualifying trade”
Crossheading Meaning of “SME”
Crossheading Meaning of “Northern Ireland employer”
Crossheading Meaning of “disqualified close company”