Section 357X — Corporation Tax Act 2010: Introduction

Introduction 357X 1 This Chapter makes provision—

a specifying trades that are “ excluded trades ” for the purposes of this Part (see sections 357XA to 357XE),

and b specifying activities that are “ excluded activities ” for the purposes of this Part (see sections 357XF and 357XG).

2 This Chapter also contains—

a a power to alter the meaning of “excluded trade” or “ excluded activity ” for the purposes of this Part (see section 357XH),

and b a power to make provision about the meaning of “ back-office activities ” for the purposes of this Part (see section 357XI).