Part 1 Introduction
F1CHAPTER 1ATrades attracting Northern Ireland rate of corporation tax
6A“NIRE company” and “F2SME (Northern Ireland employer) company”
In this Act—
“NIRE company” means a company that is a Northern Ireland company for the purposes of Part 8B of CTA 2010 by virtue of F3the SME (election) condition or the large company condition in section 357KA of that Act;