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Changes over time for: Section 66E
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 06/04/2024.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 66E.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[66E SME partnership leaving NI corporation tax regimeU.K.
This
adran has no associated
Nodiadau Esboniadol
For the purposes of the corporate partner calculation, section 66D applies in relation to a partnership as if—
(a)references to a company were references to a partnership,
(b)references to [an SME (Northern Ireland employer) company] were references to a Northern Ireland Chapter 6 firm,
(c)the reference to a NIRE company were a reference to a Northern Ireland Chapter 7 firm, and
(d)the reference to section 15(2ZA) were a reference to section 15(2ZB).]
Yn ôl i’r brig