Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Capital Allowances Act 2001
360
In section 561(5)
(transfer of division of UK business) for the words from “section 343(2)” to the end substitute “
section 948 of CTA 2010 (modified application of CAA 2001 in relation to trade transfers without a change of ownership) does not apply
”
.