Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 2 Consequential amendments

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

Section 531 (disposal of know-how: supplementary provisions)

48 (1) In subsection (1), for “as disposal value under section 530(5)” substitute “as a disposal value under section 462 of the Capital Allowances Act”.

(2) In subsection (3), omit the words following paragraph (b).

(3) In subsection (4), for “as disposal value under section 530(5)” substitute “as a disposal value under section 462 of the Capital Allowances Act”.

(4) In subsection (7), omit “and section 530(1) and (6)”.