[F166C SME partnership entering NI corporation tax regimeU.K.
For the purposes of the corporate partner calculation, section 66B 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,
(d)the reference to section 357KB(2) of CTA 2010 were a reference to section 357WB(2) of that Act, and
(e)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. 66C(b) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(f)