Section 66E | SME partnership leaving NI corporation tax regime

For the purposes of the corporate partner calculation, section 66D applies in relation to a partnership 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)the reference to a NIRE company were a reference to a Northern Ireland Chapter 7 firm, and^F1

(d)the reference to section 15(2ZA) were a reference to section 15(2ZB).^F1