# The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008, Article 28: Expenditure of small or medium-sized enterprises: companies


(1) Amend section 47 as follows.
(2) In subsection (4)—
(a) for “Except in the case of a company formed and registered in Northern Ireland” substitute “In this section”;
(b) in paragraph (a) for “section 247 of the Companies Act 1985” substitute “sections 382 and 465 of the Companies Act 2006”;
(c) in paragraph (b) for “Part VII of the 1985 Act” substitute “section 390 of the Companies Act 2006”.
(3) Omit subsection (5).
(4) In subsection (6)—
(a) in paragraph (a) for “the 1985 Act” substitute “the Companies Act 1985”;
(b) in paragraph (b) for “the 1986 Order” substitute “the Companies (Northern Ireland) Order 1986”.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110810126/article/28 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.