Schedules

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Capital Allowances Act 2001 U.K.

359 U.K.After section 560 insert—

“560A Transfers of trade without a change of ownership

(1) This Act has effect subject to Chapter 1 of Part 22 of CTA 2010 (unless section 561 or 561A below applies in relation to the transfer in question).

(2) See, in particular, section 948 of that Act.”