Section 6 | Interpretation and short title

(1)In this Act—

“CAA 2001” means the Capital Allowances Act 2001;

“CTA 2009” means the Corporation Tax Act 2009;

“CTA 2010” means the Corporation Tax Act 2010;

“TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010;

“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.

(2)This Act may be cited as the Corporation Tax (Northern Ireland) Act 2015.