SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

508Capital Allowances Act 2001 (c. 2)

1

Amend section 406 (reduction where premium relief previously allowed) as follows.

2

In subsection (1)(b) for “sections 87 and 87A of ICTA” substitute “sections 62 to 67 of CTA 2009”.

3

In subsection (2) for “sections 87 and 87A of ICTA” substitute “sections 62 to 67 of CTA 2009”.