Chapter 6 – Northern Ireland profits and losses etc: SMEs [that are Northern Ireland employers] (ss 357M-357MB)

Contents

Section 357M – Introductory [CTA 2010 s 357M] Section commentary
Section 357MA – Northern Ireland profits or losses and mainstream profits or losses [CTA 2010 s 357MA] Section commentary
Section 357MB – Profit imputed to back-office activities [CTA 2010 s 357MB] Section commentary

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