SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

430

In section 41(4) (restriction of losses by reference to capital allowances and renewals allowances)—

a

in paragraph (b) after “Taxes Act” insert “ or any deduction under section 315 of ITTOIA 2005 ”, and

b

in paragraph (c) after “Taxes Act” insert “ or section 170 of ITTOIA 2005 ”.