Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 2 Consequential amendments

The Income and Corporation Taxes Act 1988 (c. 1)

Section 389 (supplementary provisions relating to carry-back of terminal losses)

31 In subsection (2)—

(a) for “Part IV of the 1990 Act” substitute “Part 5 of the Capital Allowances Act”,

(b) for “section 17(1) of the 1990 Act” substitute “section 355 of that Act”, and

(c) for “section 17(1)” (in both places) substitute “section 355”.