Part 1 Introduction
F3CHAPTER 1ATrades attracting Northern Ireland rate of corporation tax
Annotations:
Amendments (Textual)
6A“NIRE company” and “F1SME (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 F2the SME (election) condition or the large company condition in section 357KA of that Act;
F5“SME (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 F4SME (Northern Ireland employer) condition in section 357KA of that Act.
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