Part 1

Introduction
CHAPTER 1A

Trades attracting Northern Ireland rate of corporation tax

“Northern Ireland firm” etc
6B
1
This section has effect for the purposes of this Act.
2
“
Northern Ireland firm
” has the meaning given by section 357WA of CTA 2010.
3
If section 357WC of CTA 2010 (Northern Ireland profits
etc
of firm determined under Chapter 6 of Part 8B of that Act) applies to a Northern Ireland firm for a chargeable period, the partnership is a “Northern Ireland Chapter 6 firm” for any purpose for which that section applies.
4
If section 357WD of CTA 2010 (Northern Ireland profits
etc
of firm determined under Chapter 7 of Part 8B of that Act) applies to a Northern Ireland firm for a chargeable period, the partnership is a “Northern Ireland Chapter 7 firm” for any purpose for which that section applies.
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
Pt. 1 Ch. 1A inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 2