Corporation Tax: devolution of rate-setting power to Northern Ireland
This Tax Information and Impact Note describes the changes made in legislation to devolve the rate-setting power for corporation tax to Northern Ireland.
▤ Verbatim text from source document
These changes are being introduced following the government’s decision to devolve the rate-setting power to Northern Ireland as set out in the Stormont House Agreement published on 23 December 2014.
The legislation itself, introduced to the Houses of Parliament on 8 January 2015, can be found on the UK Parliament’s website.