Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 7 U.K. Trading profits taxable at the Northern Ireland rate

PART 1 U.K. Amendments relating to SMEs

Amendments of CTA 2010 U.K.

9 U.K. In section 357N (Chapter 7: introductory), in subsection (1), after “by virtue of” insert “ the SME (election) condition or ”.