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Legislation

Capital Allowances Act 2001

CHAPTER 1A Trades attracting Northern Ireland rate of corporation tax

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Section 6A “NIRE company” and “SME (Northern Ireland employer) company”
Section 6B “Northern Ireland firm” etc
Section 6C “NI rate activity”
Section 6D NI rate activity treated as separate trade
Section 6E Giving effect to allowances and charges: NI rate activity cases

Part 1 Introduction
CHAPTER 1A Trades attracting Northern Ireland rate of corporation tax

CHAPTER 1A Trades attracting Northern Ireland rate of corporation tax

From legislation.gov.uk

Contents

Section 6A “NIRE company” and “SME (Northern Ireland employer) company”
Section 6B “Northern Ireland firm” etc
Section 6C “NI rate activity”
Section 6D NI rate activity treated as separate trade
Section 6E Giving effect to allowances and charges: NI rate activity cases