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Legislation

Corporation Tax Act 2010

Crossheading Northern Ireland profits or losses and mainstream profits or losses

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Section 357NA Northern Ireland profits or losses and mainstream profits or losses
Section 357NB Profit imputed to Northern Ireland back-office activities

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

Crossheading Northern Ireland profits or losses and mainstream profits or losses

From legislation.gov.uk

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Section 357NA Northern Ireland profits or losses and mainstream profits or losses
Section 357NB Profit imputed to Northern Ireland back-office activities