[F1IntroductoryU.K.
Textual Amendments
F1Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1
357UIntroduction and interpretationU.K.
(1)This Chapter makes provision about the operation of Part 15C of CTA 2009 (theatrical productions) in relation to expenditure incurred by a company in an accounting period in which it is a Northern Ireland company.
(2)In this Chapter—
(a)“Northern Ireland expenditure” means expenditure incurred in a trade to the extent that the expenditure forms part of the Northern Ireland profits or Northern Ireland losses of the trade;
(b)“the separate theatrical trade” has the same meaning as in Part 15C of CTA 2009 (see section 1217I of that Act);
(c)“qualifying expenditure” has the same meaning as in that Part (see section 1217JA of that Act).]