Chapter 16 – Northern Ireland profits and losses etc: partnerships (ss 357W-357WH)

Contents

Section 357W – Introductory [CTA 2010 s 357W] Section commentary
Section 357WA – Meaning of “Northern Ireland firm” [CTA 2010 s 357WA] Section commentary
Section 357WB – Meaning of “qualifying partnership trade” [CTA 2010 s 357WB] Section commentary
Section 357WBA – Northern Ireland workforce partnership conditions [CTA 2010 s 357WBA] Section commentary
Section 357WBB – Section 357WBA: supplementary [CTA 2010 s 357WBB] Section commentary
Section 357WBC – “Disqualified firm” [CTA 2010 s 357WBC] Section commentary
Section 357WC – Northern Ireland profits etc. of firm determined under Chapter 6 [CTA 2010 s 357WC] Section commentary
Section 357WD – Northern Ireland profits etc. of firm determined under Chapter 7 [CTA 2010 s 357WD] Section commentary
Section 357WE – Sections 357WC and 357WD: interpretation [CTA 2010 s 357WE] Section commentary
Section 357WF – Application of section 747 of CTA 2009 to Northern Ireland firm [CTA 2010 s 357WF] Section commentary
Section 357WG – Application of Part 8A to Northern Ireland firm [CTA 2010 s 357WG] Section commentary
Section 357WH – Allocation of Northern Ireland profits etc. of firm to company [CTA 2010 s 357WH] Section commentary

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