{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-66E",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-66E.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/66E",
  "kind": "section",
  "number": "66E",
  "heading": "SME partnership leaving NI corporation tax regime",
  "text": "For the purposes of the corporate partner calculation, section 66D applies in relation to a partnership as if—\n(a) references to a company were references to a partnership,\n(b) references to an SME (Northern Ireland employer) company were references to a Northern Ireland Chapter 6 firm,\n(c) the reference to a NIRE company were a reference to a Northern Ireland Chapter 7 firm, and\n(d) the reference to section 15(2ZA) were a reference to section 15(2ZB).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 66B-66E and cross-heading inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 66E(b) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(h)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/66E",
    "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."
}