{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-19.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/7/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) Section 357WF (application of section 747 of CTA 2009 to Northern Ireland firm) is amended as follows.\n(2) In paragraph (e)—\n(a) for “SME condition” substitute “ SME (Northern Ireland employer) condition ”;\n(b) for “SME partnership condition” substitute “ SME (Northern Ireland employer) partnership condition ”.\n(3) After paragraph (e) insert—\n“(ea) references to the SME (election) condition in section 357KA were to the SME (election) partnership condition in section 357WA;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/7/paragraph/19",
    "retrieved_at": "2026-10-29T09:05:16.335265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}