SCHEDULES

SCHEDULE 7Trading profits taxable at the Northern Ireland rate

PART 1Amendments relating to SMEs

Amendments relating to capital allowances

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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.