Part 2 Plant and machinery allowances

F1CHAPTER 16ZAAsset provided or used only partly for NI rate activity

212ZEApplication of Chapter to partnerships

For the purposes of the corporate partner calculation, this Chapter applies in relation to partnerships as if—

(a)

references to a company were references to a partnership,

(b)

references to F2an SME (Northern Ireland employer) company were references to a Northern Ireland Chapter 6 firm,

(c)

references to a NIRE company were references to a Northern Ireland Chapter 7 firm, and

(d)

the reference in section 212ZA(1) to an annual investment allowance were omitted.