Article 29 Expenditure of small or medium-sized enterprises: businesses

(1)

Amend section 48 as follows.

(2)

In subsection (8)—

(a)

for “Except in the case of a business carrying on a qualifying activity wholly or mainly 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 that Act” substitute “section 390 of the Companies Act 2006”.

(3)

Omit subsection (9).