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Capital Allowances Act 2001

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Changes over time for: Section 66E

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Point in time view as at 06/04/2024.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. Help about Changes to Legislation

[F166E SME partnership leaving NI corporation tax regimeU.K.
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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 [F2an 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).]

Textual Amendments

F1Ss. 66B-66E and cross-heading inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 7

F2Words in s. 66E(b) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(h)

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