There are currently no known outstanding effects for the Corporation Tax (Northern Ireland) Act 2015, Paragraph 18.
18U.K.In Schedule 1 (index of defined expressions) insert at the appropriate places—
| “the corporate partner calculation (in relation to a trade carried on by a Northern Ireland firm) | section 6D(3)” |
| “NI rate activity | section 6C” |
| “NIRE company | section 6A” |
| “Northern Ireland Chapter 6 firm | section 6B(3)” |
| “Northern Ireland Chapter 7 firm | section 6B(4)” |
| “Northern Ireland firm | section 6B(2)” |
| “Northern Ireland SME company | section 6A”. |
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