{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-24.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/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "In the following provisions, for “a Northern Ireland SME company” substitute “ an SME (Northern Ireland employer) company ”\n(a) section 6C(1)(a) and (c);\n(b) section 6D(1);\n(c) section 6E(1);\n(d) section 61(4B)(a);\n(e) section 66B(1)(a), (b) and (c);\n(f) section 66C(b);\n(g) section 66D(1)(a) and (b);\n(h) section 66E(b);\n(i) section 212ZE(b);\n(j) Schedule 1.",
  "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/24",
    "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."
}