UK Act of Parliament
2015
United Kingdom
Corporation Tax (Northern Ireland) Act 2015
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 27 other Schedules — structural / supplementary
In Schedule A1 (first year tax credits), in paragraph 2,...
(1) Section 360Z (giving effect to allowances and charges: trades)...
In section 394 (mineral extraction allowances), after subsection (2) insert—...
(1) Section 432 (giving effect to allowances and charges) is...
After section 439 insert— Qualifying expenditure incurred for purposes of...
(1) Section 450 (giving effect to allowances and charges) is...
In section 484 (dredging allowances), after subsection (2) insert—
(1) Section 489 (giving effect to allowances) is amended as...
In Schedule 1 (index of defined expressions) insert at the...
(1) In this Part of this Schedule “the transition period”,...
After section 6 insert— CHAPTER 1A Trades attracting Northern Ireland...
(1) This paragraph applies to a company or partnership if—...
(1) This paragraph applies if— (a) in the case of...
(1) Section 12 (expenditure incurred before qualifying activity carried on)...
In section 15 (qualifying activities), after subsection (2) insert—
After section 51J insert— Sixth restriction: allocation where profits chargeable...
(1) Section 61 (disposal events and disposal values) is amended...
After section 66A insert— Effect of changes in Northern Ireland...
After section 212 insert— CHAPTER 16ZA Asset provided or used...
In section 247 (giving effect to allowances and charges: trades),...
After section 738 of CTA 2009 insert— Realisation of assets...
(1) Section 371BC of TIOPA 2010 (charging the CFC charge)...
(1) Section 371UD of TIOPA 2010 (relief against sum charged)...
CTA 2010 is amended as follows.
In section 1(3) (overview), before paragraph (b) insert—
In Schedule 4 (index of defined expressions), insert at the...
Browse 6 other sections — procedural / definitional / commencement
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