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Legislation
Corporation Tax Act 2010

Crossheading The separate enterprise principle

  • 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
  1. Corporation Tax Act 2010
  2. /
  3. /CHAPTER 7 Northern Ireland profits and losses etc: SMEs that are not Northern Ireland employers and large companies

Crossheading The separate enterprise principle

From legislation.gov.uk

Contents

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