Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7

Part 1U.K. Introduction

[F1CHAPTER 1AU.K.Trades attracting Northern Ireland rate of corporation tax

Textual Amendments

F1Pt. 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

6A“NIRE company” and “[F2SME (Northern Ireland employer) company]”U.K.

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 [F3the SME (election) condition or] the large company condition in section 357KA of that Act;

  • [F4“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 [F5SME (Northern Ireland employer) condition] in section 357KA of that Act.]

Textual Amendments

F2Words in s. 6A heading substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(2)

F3Words in s. 6A inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(3)

F4Words in s. 6A substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(4)

F5Words in s. 6A substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(5)