[6A “NIRE company” and “[SME (Northern Ireland employer) company]”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 1A
Trades Attracting Northern Ireland Rate of Corporation Tax]

[6A  “NIRE company” and “[SME (Northern Ireland employer) company]”]

[In this Act—

“NIRE company” means a

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