# The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008, 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).

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110810126/article/29 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.