# Capital Allowances Act 2001, Section 66C: SME partnership entering NI corporation tax regime

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

For the purposes of the corporate partner calculation, section 66B applies in relation to a partnership 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) the reference to a NIRE company were a reference to a Northern Ireland Chapter 7 firm,
(d) the reference to section 357KB(2) of CTA 2010 were a reference to section 357WB(2) of that Act, and
(e) the reference to section 15(2ZA) were a reference to section 15(2ZB).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/66C (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-66C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.