UK Act of Parliament 2015 c. 21 United Kingdom

Corporation Tax (Northern Ireland) Act 2015

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Status
In Force

What it defines

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

6 other provisions — procedural and definitional
s.001 Trading profits taxable at the Northern Ireland rate (opens in a new tab)
s.002 Capital allowances (opens in a new tab)
s.003 Other amendments (opens in a new tab)
s.004 Power to make further consequential amendments (opens in a new tab)
s.005 Commencement (opens in a new tab)
s.006 Interpretation and short title (opens in a new tab)
Schedules

Schedules

0 of 27 shown
27 other schedules
s.sch001 CAA 2001 is amended as follows.
s.sch001 In Schedule A1 (first year tax credits), in paragraph 2,...
s.sch001 (1) Section 360Z (giving effect to allowances and charges: trades)...
s.sch001 In section 394 (mineral extraction allowances), after subsection (2) insert—...
s.sch001 (1) Section 432 (giving effect to allowances and charges) is...
s.sch001 After section 439 insert— Qualifying expenditure incurred for purposes of...
s.sch001 (1) Section 450 (giving effect to allowances and charges) is...
s.sch001 In section 484 (dredging allowances), after subsection (2) insert—
s.sch001 (1) Section 489 (giving effect to allowances) is amended as...
s.sch001 In Schedule 1 (index of defined expressions) insert at the...
s.sch001 (1) In this Part of this Schedule “the transition period”,...
s.sch001 After section 6 insert— CHAPTER 1A Trades attracting Northern Ireland...
s.sch001 (1) This paragraph applies to a company or partnership if—...
s.sch001 (1) This paragraph applies if— (a) in the case of...
s.sch001 (1) Section 12 (expenditure incurred before qualifying activity carried on)...
s.sch001 In section 15 (qualifying activities), after subsection (2) insert—
s.sch001 After section 51J insert— Sixth restriction: allocation where profits chargeable...
s.sch001 (1) Section 61 (disposal events and disposal values) is amended...
s.sch001 After section 66A insert— Effect of changes in Northern Ireland...
s.sch001 After section 212 insert— CHAPTER 16ZA Asset provided or used...
s.sch001 In section 247 (giving effect to allowances and charges: trades),...
s.sch002 After section 738 of CTA 2009 insert— Realisation of assets...
s.sch002 (1) Section 371BC of TIOPA 2010 (charging the CFC charge)...
s.sch002 (1) Section 371UD of TIOPA 2010 (relief against sum charged)...
s.sch002 CTA 2010 is amended as follows.
s.sch002 In section 1(3) (overview), before paragraph (b) insert—
s.sch002 In Schedule 4 (index of defined expressions), insert at the...

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