Corporation Tax (Northern Ireland) Act 2015
2015 c. 21 · Enacted 26 March 2015 · Extends to United Kingdom
An Act to make provision for and in connection with the creation of a Northern Ireland rate of corporation tax.
[26th March 2015]
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Contents
- 1Trading profits taxable at the Northern Ireland rate
- 2Capital allowances
- 3Other amendments
- 4Power to make further consequential amendments
- 5Commencement
- 6Interpretation and short title
- Schedule 1: Capital allowances
- Part 1: Introductory
- 1Paragraph 1
- Part 2: Amendments of Part 1 of CAA 2001
- 2Paragraph 2
- Part 3: Amendments of Part 2 of CAA 2001: plant and machinery allowances
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10 Repealed
- Part 4: Amendments of CAA 2001 relating to other allowances
- Business premises renovation allowances
- 11Paragraph 11
- Mineral extraction allowances
- 12Paragraph 12
- 13Paragraph 13
- Research and development
- 14Paragraph 14
- 15Paragraph 15
- Dredging allowances
- 16Paragraph 16
- 17Paragraph 17
- Part 5: Consequential amendments
- 18Paragraph 18
- Part 6: Transitional provisions
- Interpretation
- 19Paragraph 19
- Plant and machinery allowances: allocation of unrelieved expenditure to pools
- 20Paragraph 20
- Know-how allowances: allocation of unrelieved expenditure to pools
- 21Paragraph 21
- Schedule 2: Other amendments
- Part 1: Further amendments connected with Northern Ireland rate
- Realisation of intangible fixed assets
- 1Paragraph 1
- Controlled foreign companies
- 2Paragraph 2
- 3Paragraph 3 Repealed
- Part 2: Consequential amendments
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6