SCHEDULES

SCHEDULE 3MINOR AND CONSEQUENTIAL AMENDMENTS

The Capital Allowances Act 2001 (c. 2)

24

In section 29 (allowances for fire safety)–

a

omit subsections (2) to (6); and

b

after subsection (1) insert–

1A

In relation to Northern Ireland, a person takes required fire precautions in respect of premises if–

a

he has been served with a notice under Article 36 of the Fire and Rescue Services (Northern Ireland) Order 2006 (prohibition notices) in respect of the premises specifying matters giving rise to a risk of a kind mentioned in paragraph (2) of that Article, and

b

he takes steps to remedy the matters specified in the prohibition notice.