Section 357XI — Corporation Tax Act 2010: Power to make provision about meaning of “back-office activities”

Power to make provision about meaning of “back-office activities” 357XI 1 The Treasury may by regulations make provision about the meaning of “ back-office activities ” for the purposes of this Part.

2 Regulations under this section may, in particular—

a specify activities that are, or are not, back-office activities, or b specify circumstances in which activities are, or are not, to be regarded as back-office activities.

3 Regulations under this section—

a may make different provision for different purposes;

b may make incidental, supplemental, consequential and transitional provision and savings.