Finance (No. 2) Act 2017

Amendments relating to capital allowances

24 In 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.