Corporation Tax (Northern Ireland) Act 2015

6Interpretation and short titleU.K.

This section has no associated Explanatory Notes

(1)In this Act—

  • “CAA 2001” means the Capital Allowances Act 2001;

  • “CTA 2009” means the Corporation Tax Act 2009;

  • “CTA 2010” means the Corporation Tax Act 2010;

  • “TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010;

  • “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.

(2)This Act may be cited as the Corporation Tax (Northern Ireland) Act 2015.