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The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008
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Expenditure of small or medium-sized enterprises: businesses
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29.—(1) Amend section 48 as follows.
(2) In subsection (8)—
(a)for “Except in the case of a business carrying on a qualifying activity wholly or mainly in Northern Ireland” substitute “In this section”;
(b)in paragraph (a) for “section 247 of the Companies Act 1985” substitute “sections 382 and 465 of the Companies Act 2006”;
(c)in paragraph (b) for “Part VII of that Act” substitute “section 390 of the Companies Act 2006”.
(3) Omit subsection (9).
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