Author: Northern Ireland
Publisher:
ISBN: 9780337979859
Category : Law
Languages : en
Pages : 4
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 01.02.2010. Made: 28.01.2010. Coming into operation: 01.04.2010. Effect: S.R. 2009/7 revoked
The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2010
Author: Northern Ireland
Publisher:
ISBN: 9780337979859
Category : Law
Languages : en
Pages : 4
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 01.02.2010. Made: 28.01.2010. Coming into operation: 01.04.2010. Effect: S.R. 2009/7 revoked
Publisher:
ISBN: 9780337979859
Category : Law
Languages : en
Pages : 4
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 01.02.2010. Made: 28.01.2010. Coming into operation: 01.04.2010. Effect: S.R. 2009/7 revoked
The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2012
Author: Northern Ireland
Publisher:
ISBN: 9780337986970
Category : Law
Languages : en
Pages : 4
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 05.03.2012. Made: 29.02.2012. Coming into operation: 01.04.2012. Effect: S.R. 2010/21 revoked
Publisher:
ISBN: 9780337986970
Category : Law
Languages : en
Pages : 4
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 05.03.2012. Made: 29.02.2012. Coming into operation: 01.04.2012. Effect: S.R. 2010/21 revoked
The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2009
Author: Northern Ireland
Publisher:
ISBN: 9780337976421
Category : Law
Languages : en
Pages : 4
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 12.02.2009. Made: 06.01.2009. Coming into operation: 01.04.2009. Effect: S.R. 2007/86 amended. Revoked by S.R. 2010/21 (ISBN 9780337979859). Affirmed by resolution of the Assembly on 02.02.2009. Supersedes version published 12.01.2009 (ISBN 9780337976216)
Publisher:
ISBN: 9780337976421
Category : Law
Languages : en
Pages : 4
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 12.02.2009. Made: 06.01.2009. Coming into operation: 01.04.2009. Effect: S.R. 2007/86 amended. Revoked by S.R. 2010/21 (ISBN 9780337979859). Affirmed by resolution of the Assembly on 02.02.2009. Supersedes version published 12.01.2009 (ISBN 9780337976216)
The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2015
Author: Northern Ireland
Publisher:
ISBN: 9780337996450
Category :
Languages : en
Pages : 4
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 05.03.2012. Made: 29.02.2012. Coming into operation: 01.04.2012. Effect: S.R. 2010/21 revoked
Publisher:
ISBN: 9780337996450
Category :
Languages : en
Pages : 4
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 05.03.2012. Made: 29.02.2012. Coming into operation: 01.04.2012. Effect: S.R. 2010/21 revoked
The Rates (Social Sector Value) (Amendment) Regulations (Northern Ireland) 2021
Author: Northern Ireland
Publisher:
ISBN: 9780338016379
Category :
Languages : en
Pages : 0
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 28.05.2021. Made: 25.05.2021. Laid: 26.05.2021. Coming into operation: 30.06.2021. Effect: SR. 2007/86 amended & SR. 2015/ 82 revoked. Territorial extent & classification: NI. General. Revoked by SR. 2022/125 (ISBN 9780338019127), published 18.03.2022
Publisher:
ISBN: 9780338016379
Category :
Languages : en
Pages : 0
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 23A. Issued: 28.05.2021. Made: 25.05.2021. Laid: 26.05.2021. Coming into operation: 30.06.2021. Effect: SR. 2007/86 amended & SR. 2015/ 82 revoked. Territorial extent & classification: NI. General. Revoked by SR. 2022/125 (ISBN 9780338019127), published 18.03.2022
The Rates (Social Sector Value) Regulations (Northern Ireland) 2007
Author: Northern Ireland
Publisher:
ISBN: 9780337968617
Category : Law
Languages : en
Pages : 8
Book Description
Enabling power: S.I.1977/2157 (N.I. 28), art. 23A. Issued: 01.03.2007. Made: 14.02.2007. Coming into operation: 01.04.2007. Effect: None
Publisher:
ISBN: 9780337968617
Category : Law
Languages : en
Pages : 8
Book Description
Enabling power: S.I.1977/2157 (N.I. 28), art. 23A. Issued: 01.03.2007. Made: 14.02.2007. Coming into operation: 01.04.2007. Effect: None
The Rates (Amendment) Regulations (Northern Ireland) 2010
Author: Northern Ireland
Publisher:
ISBN: 9780337979774
Category : Law
Languages : en
Pages :
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), arts 34, 35. Issued: 28.01.2010. Made: 26.01.2010. Coming into operation: 31.03.2010. Effect: S.R. 2007/61 amended
Publisher:
ISBN: 9780337979774
Category : Law
Languages : en
Pages :
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), arts 34, 35. Issued: 28.01.2010. Made: 26.01.2010. Coming into operation: 31.03.2010. Effect: S.R. 2007/61 amended
The Rates (Maximum Capital Value) (Amendment) Regulations (Northern Ireland) 2009
Author: Northern Ireland
Publisher:
ISBN: 9780337976360
Category : Law
Languages : en
Pages :
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 18 (2) (3). Issued: 03.02.2009. Made: -. Coming into operation: 01.04.2009. Effect: S.R. 2007/184 amended
Publisher:
ISBN: 9780337976360
Category : Law
Languages : en
Pages :
Book Description
Enabling power: S.I. 1977/2157 (N.I. 28), art. 18 (2) (3). Issued: 03.02.2009. Made: -. Coming into operation: 01.04.2009. Effect: S.R. 2007/184 amended
The Rates (Payment of Interest) (Amendment) Regulations (Northern Ireland) 2010
Author: Northern Ireland
Publisher:
ISBN: 9780337980022
Category : Law
Languages : en
Pages :
Book Description
Enabling power: S.I. 1977/2157 (N.I.28), art. 15A. Issued: 23.02.2010. Made: 18.02.2010. Coming into operation: 01.04.2010. Effect: S.R. 2007/149 amended
Publisher:
ISBN: 9780337980022
Category : Law
Languages : en
Pages :
Book Description
Enabling power: S.I. 1977/2157 (N.I.28), art. 15A. Issued: 23.02.2010. Made: 18.02.2010. Coming into operation: 01.04.2010. Effect: S.R. 2007/149 amended
Corporation tax in Northern Ireland
Author: Great Britain: Parliament: House of Commons: Northern Ireland Affairs Committee
Publisher: The Stationery Office
ISBN: 9780215560001
Category : Business & Economics
Languages : en
Pages : 252
Book Description
The committee supports the principle of devolving to the Northern Ireland Executive the decision over whether or not to amend the rate of corporation tax, and believes this would assist the indigenous private sector to expand, innovate and employ more staff. The report uses 12.5% as a benchmark for the lower rate of corporation tax, but suggests that on the basis that the decision is devolved to the Northern Ireland executive it may, in due course, choose a lower rate. To maximise the benefits of a lower rate, though, continued progress needs to be made on other economic development policy mechanisms, including planning, education, and incentives for research and development and exporting. Low corporation tax is not a panacea for all Northern Ireland's economic ills, warns the committee, and there are considerable implementation issues: direct comparisons with the Republic of Ireland and its experience with 12.5% are difficult because the UK and Irish tax systems are different; and the UK Government would have to satisfy the criteria laid down in the Azores judgment for the tax reduction to satisfy EU rules on state aids. The committee was surprised to discover HM Treasury do not know how much corporation tax is raised in Northern Ireland. It is important that the Northern Ireland Executive has as much information as possible before deciding if, and how, it wishes to lower the rate, and at least a better idea of the amount of financial risk they are taking on. Furthermore, the benefits of lowering corporation tax must not be outweighed by the costs to businesses and HMRC.
Publisher: The Stationery Office
ISBN: 9780215560001
Category : Business & Economics
Languages : en
Pages : 252
Book Description
The committee supports the principle of devolving to the Northern Ireland Executive the decision over whether or not to amend the rate of corporation tax, and believes this would assist the indigenous private sector to expand, innovate and employ more staff. The report uses 12.5% as a benchmark for the lower rate of corporation tax, but suggests that on the basis that the decision is devolved to the Northern Ireland executive it may, in due course, choose a lower rate. To maximise the benefits of a lower rate, though, continued progress needs to be made on other economic development policy mechanisms, including planning, education, and incentives for research and development and exporting. Low corporation tax is not a panacea for all Northern Ireland's economic ills, warns the committee, and there are considerable implementation issues: direct comparisons with the Republic of Ireland and its experience with 12.5% are difficult because the UK and Irish tax systems are different; and the UK Government would have to satisfy the criteria laid down in the Azores judgment for the tax reduction to satisfy EU rules on state aids. The committee was surprised to discover HM Treasury do not know how much corporation tax is raised in Northern Ireland. It is important that the Northern Ireland Executive has as much information as possible before deciding if, and how, it wishes to lower the rate, and at least a better idea of the amount of financial risk they are taking on. Furthermore, the benefits of lowering corporation tax must not be outweighed by the costs to businesses and HMRC.