Paragraph 23

(1)

Section 6A (“NIRE company” and “Northern Ireland SME company”) is amended as follows.

(2)

In the heading, for “Northern Ireland SME company” substitute “ SME (Northern Ireland employer) company ”.

(3)

In the definition of “NIRE company”, after “by virtue of” insert “ the SME (election) condition or ”.

(4)

For “Northern Ireland SME company” substitute “ SME (Northern Ireland employer) company ”.

(5)

For “SME condition” substitute “ SME (Northern Ireland employer) condition ”.