Corporation Tax (Northern Ireland) Act 2015 Explanatory Notes

1. Introduction

2. Structure of These Notes

3. Background

4. Summary

5. Overview of the Structure of the Act

6. Territorial Extent

7. Section 1: Trading Profits Taxable at the Northern Ireland Rate

   1. Chapter 1

   2. Chapter 2

   3. Chapter 3

   4. Chapter 4

   5. Chapter 5

   6. Chapter 6

   7. Chapter 7

   8. Chapter 8

   9. Chapter 9

   10. Chapter 10

   11. Chapter 11

   12. Chapter 12

   13. Chapter 13

   14. Chapter 14

   15. Chapter 15

   16. Chapter 16

   17. Chapter 17

8. Section 2 and Schedule 1: Capital Allowances

   1. Part 1 of Schedule 1

   2. Part 2 of Schedule 1

   3. Part 3 of Schedule 1

   4. Part 4 of Schedule 1

   5. Parts 5 and 6 of Schedule 1

9. Section 3 and Schedule 2: Other Amendments

   1. Part 1 of Schedule 2

   2. Part 2 of Schedule 2

10. Section 4: Power to Make Further Consequential Amendments

11. Section 5: Commencement

12. Hansard References