Capital Allowances Act 2001 s 212ZE

s 212ZE Application of Chapter to partnerships

For the purposes of the corporate partner calculation, this Chapter applies in relation to partnerships as if— (a) references to a company were references to a partnership, (b) references to an SME (Northern Ireland employer) company were references to a Northern Ireland Chapter 6 firm, (c) references to a NI RE company were references to a Northern Ireland Chapter 7 firm, and (d) the reference in section 212ZA(1) to an annual investment allowance were omitted.

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