[439A Qualifying expenditure incurred for purposes of NI rate activity]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[439A  Qualifying expenditure incurred for purposes of NI rate activity]

[(1)     Subsection (2) applies if—

(a)     a company that does not have a Northern Ireland regional establishment incurs expenditure for the purposes of a trade,

(b)     the activities for the purposes of which the expenditure is incurred would, if the company were a NIRE company, be an NI

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