Statute
Section 357KD — Corporation Tax Act 2010: “Northern Ireland employer”
Text of the provision Official document
“Northern Ireland employer” 357KD A company is a “ Northern Ireland employer ” in relation to an accounting period if the Northern Ireland workforce conditions are met—
a in relation to that accounting period, or b in relation to the period of 12 months preceding that accounting period.
Official source: legislation.gov.uk
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