Corporation Tax (Northern Ireland) Act 2015
Corporation Tax (Northern Ireland) Act 2015 (2015 c. 21)
- Corporation Tax (Northern Ireland) Act 2015 (2015 c. 21)
- 1 Trading profits taxable at the Northern Ireland rate
- 2 Capital allowances
- 3 Other amendments
- 4 Power to make further consequential amendments
- 5 Commencement
- 6 Interpretation and short title
- SCHEDULES
- SCHEDULE 1 Capital allowances
- PART 1 Introductory
- PART 2 Amendments of Part 1 of CAA 2001
- PART 3 Amendments of Part 2 of CAA 2001: plant and machinery allowances
- PART 4 Amendments of CAA 2001 relating to other allowances
- Business premises renovation allowances
- Mineral extraction allowances
- Research and development
- Dredging allowances
- PART 5 Consequential amendments
- PART 6 Transitional provisions
- Interpretation
- Plant and machinery allowances: allocation of unrelieved expenditure to pools
- Know-how allowances: allocation of unrelieved expenditure to pools
- SCHEDULE 2 Other amendments
- PART 1 Further amendments connected with Northern Ireland rate
- Realisation of intangible fixed assets
- Controlled foreign companies
- PART 2 Consequential amendments
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