# Finance (No. 2) Act 2017, Paragraph 10


(1) Section 357OB (Northern Ireland intangibles credits and debits: SMEs) is amended as follows.
(2) In the heading, at the end, insert “ that are Northern Ireland employers ”.
(3) In subsection (1)(a), for “SME condition” substitute “ SME (Northern Ireland employer) condition ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/7/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.