This section has no associated Explanatory Notes
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”. |