Corporation Tax (Northern Ireland) Act 2015

  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