# Capital Allowances Act 2001, Section 212ZE: Application of Chapter to partnerships

Extent: E+W+S+N.I.

For the purposes of the corporate partner calculation, this Chapter applies in relation to partnerships as if—
(a) references to a company were references to a partnership,
(b) references to an SME (Northern Ireland employer) company were references to a Northern Ireland Chapter 6 firm,
(c) references to a NIRE company were references to a Northern Ireland Chapter 7 firm, and
(d) the reference in section 212ZA(1) to an annual investment allowance were omitted.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/212ZE (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-212ZE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.