Capital Allowances Act 2001 s 66E

s 66E SME partnership leaving NI corporation tax regime

For the purposes of the corporate partner calculation, section 66D applies in relation to a partnership 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) the reference to a NI RE company were a reference to a Northern Ireland Chapter 7 firm, and (d) the reference to section 15(2ZA) were a reference to section 15(2ZB).

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