# Finance (No. 2) Act 2017, Paragraph 25


In CT(NI)A 2015, in Schedule 1, in Part 6 (capital allowances: transitional provision), in paragraphs 20(1)(a) and 21(1)(a), for “a Northern Ireland SME company” substitute “ an SME (Northern Ireland employer) company ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/7/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-7/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.