19(1)Section 357WF (application of section 747 of CTA 2009 to Northern Ireland firm) is amended as follows.U.K.
(2)In paragraph (e)—
(a)for “SME condition” substitute “ SME (Northern Ireland employer) condition ”;
(b)for “SME partnership condition” substitute “ SME (Northern Ireland employer) partnership condition ”.
(3)After paragraph (e) insert—
“(ea)references to the SME (election) condition in section 357KA were to the SME (election) partnership condition in section 357WA;”.