C1

Part 1 Introduction

F1CHAPTER 1ATrades attracting Northern Ireland rate of corporation tax

Annotations:
Amendments (Textual)
F1

Pt. 1 Ch. 1A inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 2

6A“NIRE company” and “F2SME (Northern Ireland employer) company”

In this Act—

  • “NIRE company” means a company that is a Northern Ireland company for the purposes of Part 8B of CTA 2010 by virtue of F3the SME (election) condition or the large company condition in section 357KA of that Act;

  • “F4SME (Northern Ireland employer) company” means a company that is a Northern Ireland company for the purposes of Part 8B of CTA 2010 by virtue of the F5SME (Northern Ireland employer) condition in section 357KA of that Act.