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.

25 U.K.In CT(NI)A 2015, in Schedule 1, in Part 6 (capital allowances: transitional provision), in paragraphs 20(1)(a) and 21(1)(a), for “a Northern Ireland SME company” substitute “ an SME (Northern Ireland employer) company ”.