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

[Effect of changes in Northern Ireland status of SME company or SME partnership]

[66B  SME company entering 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 [an SME (Northern Ireland employer) company],

(b)     the company was neither [an SME (Northern Ireland employer) company] nor a NIRE company in the previous chargeable period, and

(c)     the company has not become [an SME (Northern Ireland employer) company] in the relevant period as a result of an election under section 357KB(2) of CTA 2010 (back-office activities of financial trades).

(2)     The fact that assets which continue

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