SCHEDULES
SCHEDULE 1Capital allowances
PART 5Consequential amendments
18
In Schedule 1 (index of defined expressions) insert at the appropriate places—
“the corporate partner calculation (in relation to a trade carried on by a Northern Ireland firm)
section 6D(3)”
“NI rate activity
section 6C”
“NIRE company
section 6A”
“Northern Ireland Chapter 6 firm
section 6B(3)”
“Northern Ireland Chapter 7 firm
section 6B(4)”
“Northern Ireland firm
section 6B(2)”
“Northern Ireland SME company
section 6A”.