Chapter 1A Trades attracting Northern Ireland rate of corporation taxF1
United Kingdom
- 6A“NIRE company” and “SME (Northern Ireland employer) company”
- 6B“Northern Ireland firm” etc
- 6C“NI rate activity”
- 6DNI rate activity treated as separate trade
- 6EGiving effect to allowances and charges: NI rate activity cases
Annotations
Textual amendments
- 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