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Finance (No. 2) Act 2017

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This is the original version (as it was originally enacted).

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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