Corporation Tax Act 2010 section 357K

Application of Chapter

Section 357K introduces the definitions chapter and confirms that the definitions it contains apply throughout the whole of Part 8B (the Northern Ireland corporation tax regime).

• This section serves as the gateway to Chapter 4, which contains the key definitions used throughout Part 8B.
• All definitions set out in Chapter 4 apply across the entirety of Part 8B, not just within the chapter itself.
• The purpose is to provide a single, consistent set of meanings for the technical terms used in the Northern Ireland corporation tax provisions.
• When interpreting any provision in Part 8B, the definitions in Chapter 4 should always be referred to for the correct meaning of defined terms.