Corporation Tax (Northern Ireland) Act 2020 (Commencement) Order (Northern Ireland) 2020

The Department of Finance, in exercise of the powers conferred by section 3(1)(b) of the Corporation Tax (Northern Ireland) Act 2020, makes the following Order.

Article 1: Citation

This Order may be cited as the Corporation Tax (Northern Ireland) Act 2020 (Commencement) Order (Northern Ireland) 2020.

Article 2: Appointed day

The day appointed for the Corporation Tax (Northern Ireland Act) 2020 coming into force is 9 November 2020.

This Order was written and submitted by u/SoSaturnistic MLA, Minister of Finance, on behalf of the Northern Ireland Executive.

Appendix:

• The Corporation Tax (Northern Ireland) Act 2020

Explanatory note:

The provisions of the Corporation Tax (Northern Ireland) Act 2020 only commence following the passage by both Houses of Parliament in Westminster, the passage of a motion by the Assembly approving bringing the provisions into force, and a commencement order. This commencement order is the final step towards bringing the devolution of corporation tax to Northern Ireland into force.