Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 7 U.K. Trading profits taxable at the Northern Ireland rate

PART 1 U.K. Amendments relating to SMEs

Amendments of CTA 2010 U.K.

10 (1) Section 357OB (Northern Ireland intangibles credits and debits: SMEs) is amended as follows. U.K.

(2) In the heading, at the end, insert “ that are Northern Ireland employers ”.

(3) In subsection (1)(a), for “SME condition” substitute “ SME (Northern Ireland employer) condition ”.