Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

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

PART 2 U.K. Minor amendments

26 U.K. In section 357IA of CTA 2010 (power of Northern Ireland Assembly to set Northern Ireland rate), for “Minister of Finance and Personnel” substitute “ Minister of Finance ”.

27 U.K. In section 357QB(5)(b) of that Act (tax credit: entitlement), for “Chapter 2” substitute “ land remediation ”.

F1 28 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 7 para. 28 omitted (with effect in accordance with s. 29(6) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 29(5)

29 U.K. In consequence of paragraph 28, in the Corporation Tax (Northern Ireland) Act 2015, in Schedule 1, omit paragraph 10.