21U.K.In Schedule 4 (index of defined expressions)—
(a)omit the entry for “SME condition (in Part 8B)”;
(b)at the appropriate places, insert—
| “disqualified close company (in Part 8B) | section 357KEA” |
| “SME (Northern Ireland employer) condition (in Part 8B) | section 357KA” |
| “SME (election) condition (in Part 8B) | section 357KA” |