# Finance (No. 2) Act 2017, Paragraph 13


(1) Section 357VC (relevant Northern Ireland IP profits: large companies) is amended as follows.
(2) In the heading, after “profits:” insert “ SMEs that are not Northern Ireland employers and ”.
(3) In subsection (1)(a), after “by virtue of” insert “ the SME (election) condition or ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/7/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.