# Finance (No. 2) Act 2017, Paragraph 97


In section 357JJ (restricted deduction: Northern Ireland rate lower than main rate)—
(a) in subsection (1) for “357JC(2), 357JE(2) or 357JG(2)” substitute “ 357JC(2) or (4), 357JG(2) or 357JHB(2) ”, and
(b) in subsection (6) for “section 357JC(1), 357JE(1) or 357JG(1)” substitute “ 357JC(1) or (3), 357JG(1) or 357JHB(1) ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/97 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.