UK: The Corporation Tax (Northern Ireland) Bill 2014-15

The Corporation Tax (Northern Ireland) Bill 2014-15 was introduced in Parliament earlier this month and received its First reading: see here. A copy of the Bill, as introduced, is available here (pdf) and explanatory notes are available here (pdf). The purpose of the Bill is to give the Northern Ireland Assembly the power to set the main rate of corporation tax for certain trading profits (to be known as the 'Northern Ireland rate').