There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 23.
23(1)Section 6A (“NIRE company” and “Northern Ireland SME company”) is amended as follows.U.K.
(2)In the heading, for “Northern Ireland SME company” substitute “ SME (Northern Ireland employer) company ”.
(3)In the definition of “NIRE company”, after “by virtue of” insert “ the SME (election) condition or ”.
(4)For “Northern Ireland SME company” substitute “ SME (Northern Ireland employer) company ”.
(5)For “SME condition” substitute “ SME (Northern Ireland employer) condition ”.
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