Capital Allowances Act 2001

[F16A“NIRE company” and “[F2SME (Northern Ireland employer) company]”U.K.

This section has no associated Explanatory Notes

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.]

Textual Amendments

F1Pt. 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

F2Words in s. 6A heading substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(2)

F3Words in s. 6A inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(3)

F4Words in s. 6A substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(4)

F5Words in s. 6A substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(5)