SCHEDULES
SCHEDULE 2

Other amendments
PART 2

Consequential amendments
6
In Schedule 4 (index of defined expressions), insert at the appropriate places—
the accounting period (in Chapter 6 of Part 8B) | section 357M(2)
the accounting period (in Chapter 7 of Part 8B) | section 357N(2)
back-office activities (in Part 8B) | section 357XI
the commencement day (in Chapter 8 of Part 8B) | section 357OP
the company (in Chapter 6 of Part 8B) | section 357M(2)
the company (in Chapter 7 of Part 8B) | section 357N(2)
excluded activity (in Part 8B) | Chapter 17 of Part 8B
excluded trade (in Part 8B) | Chapter 17 of Part 8B
exclusive licence (in Chapter 15 of Part 8B) | section 357VE
firm (in Chapter 16 of Part 8B) | section 357W(3)
intangible fixed asset (in Chapter 8 of Part 8B) | section 357O(2)
investment manager (in Chapter 5 of Part 8B) | section 1150(1) (applied by section 357LH)
investment transaction (in Chapter 5 of Part 8B) | section 1150(1) (applied by section 357LH)
large company condition (in Part 8B) | section 357KA
mainstream losses (in Part 8B) | sections 357MA and 357NA
mainstream profits (in Part 8B) | sections 357MA and 357NA
mainstream qualifying land remediation loss (in Chapter 10 of Part 8B) | section 357QB(3)
NI RE (in Part 8B) | Chapter 5 of Part 8B
Northern Ireland company (in Part 8B) | section 357KA
Northern Ireland element (in Chapter 8 of Part 8B) | section 357OP
Northern Ireland employer (in Part 8B) | section 357KD
Northern Ireland expenditure (in Chapters 9 to 14 of Part 8B) | sections 357P(2), 357Q(2), 357R(2), 357S(2), 357T(2) and 357U(2)
Northern Ireland firm (in Part 8B) | section 357WA
Northern Ireland intangibles credits (in Chapter 8 of Part 8B) | section 357OP
Northern Ireland intangibles debits (in Chapter 8 of Part 8B) | section 357OP
Northern Ireland losses (in Part 8B) | sections 357MA and 357NA
Northern Ireland profits (in Part 8B) | sections 357MA and 357NA
Northern Ireland qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B) | section 357P(2)
Northern Ireland qualifying Chapter 7 expenditure (in Chapter 9 of Part 8B) | section 357P(2)
Northern Ireland qualifying land remediation expenditure (in Chapter 10 of Part 8B) | section 357Q(2)
Northern Ireland qualifying land remediation loss (in Chapter 10 of Part 8B) | section 357QB(3)
Northern Ireland rate | section 357I
pre-commencement asset (in Chapter 8 of Part 8B) | section 357OP
qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B) | section 357P(2)
qualifying Chapter 7 expenditure (in Chapter 9 of Part 8B) | section 357P(2)
qualifying expenditure (in Chapter 11 of Part 8B) | section 357R(2)
qualifying expenditure (in Chapter 12 of Part 8B) | section 357S(2)
qualifying expenditure (in Chapter 13 of Part 8B) | section 357T(2)
qualifying expenditure (in Chapter 14 of Part 8B) | section 357U(2)
qualifying IP right (in Chapter 15 of Part 8B) | section 357VE
qualifying land remediation expenditure (in Chapter 10 of Part 8B) | section 357Q(2)
qualifying partnership trade (in Part 8B) | section 357WB
qualifying trade (in Part 8B) | section 357KB
realisation credit (in Chapter 8 of Part 8B) | section 357OP
realisation debit (in Chapter 8 of Part 8B) | section 357OP
relevant IP profits (in Chapter 15 of Part 8B) | section 357VE
relevant period (in Chapter 15 of Part 8B) | section 357VE
roll-over relief (in Chapter 8 of Part 8B) | section 357OP
the separate film trade (in Chapter 11 of Part 8B) | section 357R(2)
the separate programme trade (in Chapter 12 of Part 8B) | section 357S(2)
the separate theatrical trade (in Chapter 14 of Part 8B) | section 357U(2)
the separate video game trade (in Chapter 13 of Part 8B) | section 357T(2)
SME (in Part 8B) | section 357KC
SME condition (in Part 8B) | section 357KA
trade (in Part 8B) | section 357NK
the trade (in Chapter 6 of Part 8B) | section 357M(2)
the trade (in Chapter 7 of Part 8B) | section 357N(2)