Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Capital Allowances Act 2001

CHAPTER 1A Trades attracting Northern Ireland rate of corporation tax

Find in this level

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

Capital Allowances Act 2001
Part 1 Introduction

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

Privacy Cookies Terms