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Legislation

Corporation Tax Act 2010

Crossheading The separate enterprise principle

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Section 357NC The separate enterprise principle
Section 357ND Transactions treated as being on arm's length terms
Section 357NE Provision of goods or services for NIRE

CHAPTER 7 Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies
Crossheading The separate enterprise principle

Crossheading The separate enterprise principle

From legislation.gov.uk

Contents

Section 357NC The separate enterprise principle
Section 357ND Transactions treated as being on arm's length terms
Section 357NE Provision of goods or services for NIRE