Section 6A “NIRE company” and “SME (Northern Ireland employer) company”F1F5
United Kingdom
In this Act—
“NIRE company” means a company that is a Northern Ireland company for the purposes of Part 8B of CTA 2010 by virtue of F2the SME (election) condition or the large company condition in section 357KA of that Act;
F3“SME (Northern Ireland employer) company” means a company that is a Northern Ireland company for the purposes of Part 8B of CTA 2010 by virtue of the F4SME (Northern Ireland employer) condition in section 357KA of that Act.
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
- F2
Words in s. 6A inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(3)
- F3
Words in s. 6A substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(4)
- F4
Words in s. 6A substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(5)
- F5
Words in s. 6A heading substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(2)