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Legislation
Corporation Tax Act 2010

Crossheading Northern Ireland intangibles credits and Northern Ireland intangibles debits

  • Section 357OB Northern Ireland intangibles credits and debits: SMEs that are Northern Ireland employers
  • Section 357OC Northern Ireland intangibles credits and debits: SMEs that are not Northern Ireland employers and large companies
  1. CHAPTER 8 Intangible fixed assets
  2. Crossheading Northern Ireland intangibles credits and Northern Ireland intangibles debits

Crossheading Northern Ireland intangibles credits and Northern Ireland intangibles debits

From legislation.gov.uk

Contents

  1. Section 357OB Northern Ireland intangibles credits and debits: SMEs that are Northern Ireland employers
  2. Section 357OC Northern Ireland intangibles credits and debits: SMEs that are not Northern Ireland employers and large companies
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