SCHEDULES

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

PART 1 U.K.Amendments relating to SMEs

Amendments relating to capital allowances U.K.

24 U.K.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.