# Finance (No. 2) Act 2017, 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.”

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