[66D SME company leaving NI corporation tax regime]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[66D  SME company leaving NI corporation tax regime]

[(1)     This section applies if—

(a)     in a chargeable period beginning after the commencement day (“the relevant period”) a company is neither [an SME (Northern Ireland employer) company] nor a NIRE company,

(b)     the company was [an SME (Northern Ireland employer) company]

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