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Legislation

Corporation Tax Act 2010

CHAPTER 7 Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies

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Crossheading Introductory
Crossheading Northern Ireland profits or losses and mainstream profits or losses
Crossheading The separate enterprise principle
Crossheading Rules about deductions and receipts
Crossheading Supplementary

PART 8B Trading profits taxable at the Northern Ireland rate
CHAPTER 7 Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies

CHAPTER 7 Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies

From legislation.gov.uk

Contents

Crossheading Introductory
Crossheading Northern Ireland profits or losses and mainstream profits or losses
Crossheading The separate enterprise principle
Crossheading Rules about deductions and receipts
Crossheading Supplementary