SCHEDULES
SCHEDULE 11Company tax returns, etc: minor and consequential amendments
Capital Allowances Act 1990 (c. 1)
6
In section 59C of the Capital Allowances Act 1990 (supplemental provisions about elections under section 59B), for subsection (7) substitute—
7
Nothing in—
a
section 42 of, or Schedule 1A to, the Taxes Management Act 1970 (claims and elections for income tax purposes), or
b
paragraphs 54 to 60 of Schedule 18 to the Finance Act 1998 (claims and elections for corporation tax purposes),
shall apply to a section 59B election.