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Finance (No. 2) Act 2017
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- UK Public General Acts
- 2017 c. 32
- SCHEDULE 7
- PART 1
- Paragraph 25
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Amendments relating to capital allowances
25In 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”.
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