[6C “NI rate activity”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[6C  “NI rate activity”]

[(1)     In this Act “NI rate activity” means—

(a)     a qualifying trade carried on by [an SME (Northern Ireland employer) company], except to the extent that it is an excluded activity,

(b)     a qualifying trade, other than an excluded financial trade, carried on by a NIRE company, to the extent that the trade—

(i)     is carried on through a Northern Ireland regional establishment of the company, and

(ii)     does not consist of an excluded activity,

(c)     the back-office activities of an excluded financial trade carried on by [an SME (Northern Ireland employer) company] which has made an election for the purposes of section

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