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1(1)In sections 57(3)(b) and 58(3)(b) of the Taxes Management Act 1970 for “section 81 of the Capital Allowances Act 1968” there shall be substituted “section 151 of the Capital Allowances Act 1990”.
(2)In the first column of the Table in section 98 of that Act for “Section 67(4) of, and paragraph 4(3) of Schedule 12 to, the Finance Act 1980” there shall be substituted “Sections 23(4) and 49(4) of the Capital Allowances Act 1990”.
(3)In the second column of that Table for “Section 67(2) of, and paragraph 4(1) of Schedule 12 to, the Finance Act 1980” there shall be substituted “Sections 23(2), 48 and 49(2) of the Capital Allowances Act 1990”.
(4)In Schedule 3 to that Act for “section 81 of the Capital Allowances Act 1968” there shall be substituted “section 151 of the Capital Allowances Act 1990”.
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