{
  "url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/section-6",
  "json_url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/section-6.json",
  "legislation": "ukpga/2015/21",
  "legislation_title": "Corporation Tax (Northern Ireland) Act 2015",
  "legislation_url": "https://openlegislation.uk/corporation-tax-northern-ireland-act-2015",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": "Interpretation and short title",
  "text": "(1) In this Act—\n“CAA 2001” means the Capital Allowances Act 2001;\n“CTA 2009” means the Corporation Tax Act 2009;\n“CTA 2010” means the Corporation Tax Act 2010;\n“TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010;\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.\n(2) This Act may be cited as the Corporation Tax (Northern Ireland) Act 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/21/section/6",
    "retrieved_at": "2026-10-29T09:06:52.501878+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."
}