SCHEDULE 7Trading profits taxable at the Northern Ireland rate
PART 1Amendments relating to SMEs
Amendments relating to capital allowances
25In 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”.