# Capital Allowances Act 2001, Section 6A: “NIRE company” and “SME (Northern Ireland employer) company”

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

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 the SME (election) condition or the large company condition in section 357KA of that Act;
“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.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/6A (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-6A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.