http://www.legislation.gov.uk/ukpga/2017/32/schedule/7/paragraph/22/enactedFinance (No. 2) Act 2017enKing's Printer of Acts of Parliament2018-02-01SCHEDULESSCHEDULE 7Trading profits taxable at the Northern Ireland ratePART 1Amendments relating to SMEs22Amendments relating to capital allowancesCAA 2001 is amended in accordance with paragraphs 23 and 24.