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Legislation
Finance Act 2021

Crossheading Miscellaneous corporation tax measures

  • Section 36 Hybrid and other mismatches
  • Section 37 Relief for losses etc
  • Section 38 Corporate interest restriction: minor amendments
  • Section 39 Northern Ireland Housing Executive
  1. Miscellaneous corporation tax measures
  2. Northern Ireland Housing Executive

Section 39 | Northern Ireland Housing Executive

From legislation.gov.uk

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

987CNorthern Ireland Housing Executive

(2)The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2020.

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