SCHEDULES
SCHEDULE 1

Capital allowances
PART 5

Consequential 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
NI RE 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
.