Part 2 Plant and machinery allowances
Chapter 5 Allowances and charges
F1Effect of changes in Northern Ireland status of SME company or SME partnership
66ESME partnership leaving NI corporation tax regime
For the purposes of the corporate partner calculation, section 66D applies in relation to a partnership 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)
the reference to a NIRE company were a reference to a Northern Ireland Chapter 7 firm, and
(d)
the reference to section 15(2ZA) were a reference to section 15(2ZB).