6Interpretation and short title

(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.