Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Capital Allowances Act 2001 section 66C
SME partnership entering NI corporation tax regime
Section 66C adapts the rules for SME companies entering the Northern Ireland corporation tax regime so that they apply equally to partnerships with corporate partners.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.