s 6A “NIRE company” and “ SME (Northern Ireland employer) company ”
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 the SME (election) condition or the large company condition in section 357KA of that Act; “ 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 SME (Northern Ireland employer) condition in section 357KA of that Act.