[6E Giving effect to allowances and charges: NI rate activity cases]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[6E  Giving effect to allowances and charges: NI rate activity cases]

[(1)     This section applies if [an SME (Northern Ireland employer) company] or a NIRE company is entitled or liable to—

(a)     an allowance or charge under Part 2 (plant and machinery allowances) where the qualifying activity is a trade,

[(aa)     an allowance under Part 2A (structures and buildings allowances),]

(b)     an allowance or charge under Part 3A (business premises renovation

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