Corporation Tax (Northern Ireland) Act 2015


A Bill To make provision for and in connection with the creation of a Northern Ireland rate of corporation tax.

Government Bill

(HM Treasury)
What is this Bill?

The Corporation Tax (Northern Ireland) Act 2015 was a Government Bill that became an Act of Parliament.

Is this Bill currently before Parliament?

No. This Bill was introduced on 8 January 2015 and became an Act of Parliament on 26 March 2015.

Whose idea is this Bill?

Government Bills implement the legislative agenda of the Government. This agenda, and the Bills that will implement it, are outlined in the Queen's Speech at the Session's State Opening of Parliament.

How can I find out exactly what this Bill does?

The most straightforward information is contained in the initial Explanatory Notes for the Bill.

Would you like to know more?

See these Glossary articles for more information: Act of Parliament, Government Bills, Process of a Bill

Official Bill Page Initial Explanatory Notes Initial Briefing papers All Bill Debates

This bill has received Royal Assent and has become an Act of Parliament

Bill Progession through Parliament

Commons Completed
Lords Completed
Royal Assent

Latest Key documents

Bill Debate
26/03/2015
Briefing paper
14/01/2015
Explanatory Note
05/03/2015
Amendment paper
04/03/2015

Timeline of Bill Documents and Stages

30th March 2015
Act of Parliament
Corporation Tax (Northern Ireland) Act 2015 c.21
26th March 2015
Royal Assent (Commons)
17th March 2015
3rd reading: House of Lords
17th March 2015
Report stage: House of Lords
17th March 2015
Committee: 1st sitting: House of Lords
17th March 2015
2nd reading: House of Lords
5th March 2015
Explanatory Notes
HL Bill 100-EN 2014-2015
5th March 2015
Bills
HL Bill 100 2014-2015, as brought from the Commons
5th March 2015
Public Bill Committee and report stage proceedings: Commons
Report Stage Proceedings as at 4 March 2015
4th March 2015
1st reading: House of Lords
4th March 2015
3rd reading: House of Commons
4th March 2015
Report stage: House of Commons
4th March 2015
Programme motion: House of Commons
4th March 2015
Amendment papers
Consideration of Bill as at 4 March 2015
3rd March 2015
Amendment papers
Notices of Amendments given up to and including 2 March 2015
2nd March 2015
Selection of amendments: Commons
Consideration on Report (PDF, 138KB)
28th February 2015
Amendment papers
Provisional Notices of Amendments and Added Names as at 28 February 2015 (PDF, 109KB)
28th February 2015
Amendment papers
Notices of Amendments given on 27 February 2015
10th February 2015
Written evidence
Written Evidence: ACCA (CT02)
10th February 2015
Written evidence
Written Evidence: consolidated pdf version (PDF, 241KB)
9th February 2015
Tracked changes versions of Bills: Commons
Version of the bill showing changes made in committee (PDF, 647KB)
6th February 2015
Public Bill Committee and report stage proceedings: Commons
Public Bill Committee Proceedings as at 5 February 2015
6th February 2015
Bills
Bill 170 2014-2015, as amended in Public Bill Committee
5th February 2015
Committee stage: House of Commons
5th February 2015
Committee Debate: 3rd sitting: House of Commons
5th February 2015
Committee Debate: 2nd sitting: House of Commons
5th February 2015
Amendment papers
Public Bill Committee Amendments as at 5 February 2015
4th February 2015
Amendment papers
Notices of Amendments given on 3 February 2015
4th February 2015
Selection of amendments: Commons
Consideration in Committee: Selection 1 (PDF, 174KB)
4th February 2015
Amendment papers
Provisional Notices of Amendments and Added Names as at 4 February 2015 (PDF, 18KB)
4th February 2015
Public Bill Committee and report stage proceedings: Commons
Public Bill Committee Proceedings as at 3 February 2015
3rd February 2015
Committee Debate: 1st sitting: House of Commons
3rd February 2015
Amendment papers
Public Bill Committee Amendments as at 3 February 2015
3rd February 2015
Written evidence
Written Evidence: KPMG Belfast (CT01)
2nd February 2015
Press notices
Corporation Tax (Northern Ireland) Bill evidence programme announced
31st January 2015
Amendment papers
Notices of Amendments given up to and including 30 January
30th January 2015
Amendment papers
Notices of Amendments given on 29 January 2015
30th January 2015
Press notices
Have your say on the Corporation Tax (Northern Ireland) Bill
27th January 2015
2nd reading: House of Commons
27th January 2015
Ways and Means resolution: House of Commons
14th January 2015
Briefing papers
Briefing Paper on Second Reading
8th January 2015
1st reading: House of Commons
8th January 2015
Amendment papers
Bill 149 2014-2015, as introduced
8th January 2015
Explanatory Notes
Bill 149-EN 2014-2015