Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 2 U.K. Consequential amendments

The Finance Act 1998 (c. 36) U.K.

Schedule 18 (company tax returns, assessments and related matters) U.K.

103 (1) For paragraph 78 (application of Part IX of the Schedule) substitute—

“78 This Part of this Schedule applies to claims for allowances under the Capital Allowances Act which—

(a) are made for corporation tax purposes, and

(b) are required under section 3 of that Act to be included in a tax return.”

(2) For paragraph 79(1) (claim to be included in company tax return) substitute—

“79 (1) A claim for capital allowances must be included in the claimant company’s company tax return for the accounting period for which the claim is made.”