Corporation Tax Act 2010 section 357XI

Power to make provision about meaning of "back-office activities"

Section 357XI gives HM Treasury a regulation-making power to define what counts as "back-office activities" for the purposes of the Northern Ireland corporation tax regime.

• HM Treasury may make regulations defining what "back-office activities" means for the purposes of this Part of the Act.
• Regulations may specify particular activities that are, or are not, back-office activities.
• Regulations may also specify particular circumstances in which activities are, or are not, to be regarded as back-office activities.
• Regulations may make different provision for different purposes and may include incidental, supplemental, consequential and transitional provision and savings.