Paragraph 24

In the following provisions, for “a Northern Ireland SME company” substitute “ an SME (Northern Ireland employer) company ”

(a)

section 6C(1)(a) and (c);

(b)

section 6D(1);

(c)

section 6E(1);

(d)

section 61(4B)(a);

(e)

section 66B(1)(a), (b) and (c);

(f)

section 66C(b);

(g)

section 66D(1)(a) and (b);

(h)

section 66E(b);

(i)

section 212ZE(b);

(j)

Schedule 1.