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Legislation
Finance Act 2018

Crossheading Corporation tax

  • Section 19 Research and development expenditure credit
  • Section 20 Intangible fixed assets: realisation involving non-monetary receipt
  • Section 21 Intangible fixed assets: transactions between related parties
  • Section 22 Oil activities: tariff receipts etc
  • Section 23 Hybrid and other mismatches
  • Section 24 Corporate interest restriction
  • Section 25 Education Authority of Northern Ireland
  1. Corporation tax
  2. Education Authority of Northern Ireland

Section 25 | Education Authority of Northern Ireland

From legislation.gov.uk

(1)In CTA 2010, after section 987A insert—

987BEducation Authority of Northern Ireland

(2)The amendment made by this section is to be treated as having come into force on 1 April 2015.

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