Section 357OP — Corporation Tax Act 2010: Interpretation of Chapter

Interpretation of Chapter 357OP In this Chapter— “ the commencement day ” has the meaning given by section 357OH(2); “ the Northern Ireland element ”, in relation to a realisation credit or realisation debit, is to be read in accordance with section 357OE; “ Northern Ireland intangibles credits ” means credits brought into account under Part 8 of CTA 2009 that are in accordance with section 357OB(2)(a) or (3) or section 357OC(2) Northern Ireland intangibles credits; “ Northern Ireland intangibles debits ” means debits brought into account under Part 8 of CTA 2009 that are in accordance with section 357OB(2)(b) or (4) or section 357OC(3) Northern Ireland intangibles debits; “ pre-commencement asset ” has the meaning given by section 357OH; “realisation credit” and “realisation debit” are to be read in accordance with section 357OD; “ roll-over relief ” has the meaning given by section 357OE.