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Legislation
Finance (No. 2) Act 2017

Crossheading Corporation tax

  • Section 18 Carried-forward losses
  • Section 19 Losses: counteraction of avoidance arrangements
  • Section 20 Corporate interest restriction
  • Section 21 Museum and gallery exhibitions
  • Section 22 Grassroots sport
  • Section 23 Profits from the exploitation of patents: cost-sharing arrangements
  • Section 24 Hybrid and other mismatches
  • Section 25 Trading profits taxable at the Northern Ireland rate
  1. Corporation tax
  2. Trading profits taxable at the Northern Ireland rate

Section 25 | Trading profits taxable at the Northern Ireland rate

From legislation.gov.uk

Schedule 7 contains—

(a)amendments of Part 8B of CTA 2010 (trading profits taxable at the Northern Ireland rate), and

(b)amendments consequential on or related to those amendments.

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