Part 8B – Trading profits taxable at the Northern Ireland rate (ss 357H-357XI)

Contents

Chapter 1 – Introductory (s 357H) 1 section
Chapter 2 – The Northern Ireland rate (ss 357I-357IA) 2 sections
Chapter 3 – Northern Ireland rate applied to Northern Ireland profits and losses (ss 357J-357JJ) 15 sections
Chapter 4 – Basic definitions (ss 357K-357KE) 7 sections
Chapter 5 – Northern Ireland regional establishments (ss 357L-357LK) 12 sections
Chapter 6 – Northern Ireland profits and losses etc: SMEs [that are Northern Ireland employers] (ss 357M-357MB) 3 sections
Chapter 7 – Northern Ireland profits and losses etc: large companies [SMEs that are not Northern Ireland employers and] (ss 357N-357NK) 12 sections
Chapter 8 – Intangible fixed assets (ss 357O-357OP) 17 sections
Chapter 9 – Research and development expenditure (ss 357P-357PF) 7 sections
Chapter 10 – Remediation of contaminated or derelict land (ss 357Q-357QD) 5 sections
Chapter 10A – Films, television programmes and video games qualifying for expenditure credit (ss 357QE-357QH) 4 sections
Chapter 11 – Film tax relief (ss 357R-357RH) 9 sections
Chapter 12 – Television production (ss 357S-357SH) 9 sections
Chapter 13 – Video games development (ss 357T-357TH) 9 sections
Chapter 14 – Theatrical productions (ss 357U-357UI) 10 sections
Chapter 14A – Orchestra Tax Relief (ss 357UJ-357UQ) 8 sections
Chapter 14B – Museums and galleries exhibition tax relief (ss 357UR-357UY) 8 sections
Chapter 15 – Profits arising from the exploitation of patents etc. (ss 557V-357VE) 6 sections
Chapter 16 – Northern Ireland profits and losses etc: partnerships (ss 357W-357WH) 12 sections
Chapter 17 – Excluded trades, excluded activities and back-office activities (ss 357X-357XI) 10 sections

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