Section 212ZE | Application of Chapter to partnerships

For the purposes of the corporate partner calculation, this Chapter applies in relation to partnerships as if—^F1

(a)references to a company were references to a partnership,^F1

(b)references to an SME (Northern Ireland employer) company were references to a Northern Ireland Chapter 6 firm,^F1F2

(c)references to a NIRE company were references to a Northern Ireland Chapter 7 firm, and^F1

(d)the reference in section 212ZA(1) to an annual investment allowance were omitted.^F1