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Contents

Legislation

Corporation Tax (Northern Ireland) Act 2015

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Introduction
Section 1 Trading profits taxable at the Northern Ireland rate
Section 2 Capital allowances
Section 3 Other amendments
Section 4 Power to make further consequential amendments
Section 5 Commencement
Section 6 Interpretation and short title
SCHEDULE 1 Capital allowances
SCHEDULE 2 Other amendments

Corporation Tax (Northern Ireland) Act 2015
Capital allowances

Section 2 | Capital allowances

From legislation.gov.uk

Schedule 1 contains amendments of CAA 2001 in connection with Part 8B of CTA 2010 (as inserted by section 1).