Paragraph 2
(1)
Section 357H (introduction) is amended as follows.
(2)
In subsection (5)—
(a)
after “that is an SME” insert “ and is a Northern Ireland employer ”;
(b)
for “that is not an SME” substitute
“that—
(a)is an SME that is not a Northern Ireland employer and has made the requisite election, or
(b)is not an SME.”