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Finance (No. 2) Act 2017

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Amendments relating to capital allowances

24In the following provisions, for “a Northern Ireland SME company” substitute “an SME (Northern Ireland employer) company”—

(a)section 6C(1)(a) and (c);

(b)section 6D(1);

(c)section 6E(1);

(d)section 61(4B)(a);

(e)section 66B(1)(a), (b) and (c);

(f)section 66C(b);

(g)section 66D(1)(a) and (b);

(h)section 66E(b);

(i)section 212ZE(b);

(j)Schedule 1.

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