{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-439A",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-439A.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/439A",
  "kind": "section",
  "number": "439A",
  "heading": "Qualifying expenditure incurred for purposes of NI rate activity",
  "text": "(1) Subsection (2) applies if—\n(a) a company that does not have a Northern Ireland regional establishment incurs expenditure for the purposes of a trade,\n(b) the activities for the purposes of which the expenditure is incurred would, if the company were a NIRE company, be an NI rate activity treated as a separate trade, and\n(c) the company subsequently becomes a NIRE company.\n(2) The expenditure is to be treated as incurred on the first day of the first chargeable period in which the company is a NIRE company.\n(3) Subsection (4) applies if—\n(a) a partnership that does not have a Northern Ireland regional establishment incurs expenditure for the purposes of a trade,\n(b) the activities for the purposes of which the expenditure is incurred would, if the partnership were a Northern Ireland Chapter 7 firm, be an NI rate activity treated as a separate trade, and\n(c) the partnership subsequently becomes a Northern Ireland Chapter 7 firm.\n(4) The expenditure is to be treated as incurred on the first day of the first chargeable period in which the partnership is a Northern Ireland Chapter 7 firm.\n(5) In this section “Northern Ireland regional establishment” has the same meaning as in Part 8B of CTA 2010 (see Chapter 5 of that Part as read, in relation to a partnership, with section 357WA(4) of that Act).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 439A inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 14"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/439A",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}