Paragraph 21
In Schedule 4 (index of defined expressions)—
(a)
omit the entry for “SME condition (in Part 8B)”;
(b)
at the appropriate places, insert—
“
disqualified close company (in Part 8B) section 357KEA ”
“
SME (Northern Ireland employer) condition (in Part 8B) section 357KA ”
“
SME (election) condition (in Part 8B) section 357KA ”