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.

21 U.K. In Schedule 4 (index of defined expressions)—

(a) omit the entry for “SME condition (in Part 8B)”;

(b) at the appropriate places, insert—

“disqualified close company (in Part 8B)

section 357KEA”

“SME (Northern Ireland employer) condition (in Part 8B)

section 357KA”

“SME (election) condition (in Part 8B)

section 357KA”