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Legislation

Corporation Tax Act 2010

CHAPTER 6 Northern Ireland profits and losses etc: SMEs that are Northern Ireland employers

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Section 357M Introductory
Section 357MA Northern Ireland profits or losses and mainstream profits or losses
Section 357MB Profit imputed to back-office activities

PART 8B Trading profits taxable at the Northern Ireland rate
CHAPTER 6 Northern Ireland profits and losses etc: SMEs that are Northern Ireland employers

CHAPTER 6 Northern Ireland profits and losses etc: SMEs that are Northern Ireland employers

From legislation.gov.uk

Contents

Section 357M Introductory
Section 357MA Northern Ireland profits or losses and mainstream profits or losses
Section 357MB Profit imputed to back-office activities