{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-6A",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-6A.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/6A",
  "kind": "section",
  "number": "6A",
  "heading": "“NIRE company” and “SME (Northern Ireland employer) company”",
  "text": "In this Act—\n“NIRE company” means a company that is a Northern Ireland company for the purposes of Part 8B of CTA 2010 by virtue of the SME (election) condition or the large company condition in section 357KA of that Act;\n“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 SME (Northern Ireland employer) condition in section 357KA of that Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 6A inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 6A substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 6A substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 6A heading substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/6A",
    "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."
}