Corporation Tax Act 2010 section 357KE

Northern Ireland workforce conditions

Section 357KE sets out the two workforce conditions that a company must satisfy in order to qualify as a Northern Ireland employer, requiring that at least 75% of its UK workforce time and 75% of its UK workforce costs relate to work carried out in Northern Ireland.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.